AMBER SERVICES EUROPE LTD AND OTHERS v THE DIRECTOR OF BORDER REVENUE
[2016] Lloyd's Rep FC 391
QUEEN'S BENCH DIVISION(ADMINISTRATIVE COURT)
Before Lord Justice McCombe,Mr Justice Ouseley
Excise duty – Revenue – Customs & Excise – Condemnation proceedings – Whether conviction of offence prerequisite for forfeiture – Importation – Customs & Excise Management Act 1979.