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Customs and Excise Act 2018

Entry and exit of goods, persons, and craft - Forfeiture, seizure, and condemnation - Condemnation

186: Condemnation of goods that are subject of appeal

You could also call this:

"What happens to goods when you appeal and lose or give up"

Illustration for Customs and Excise Act 2018

If you appeal a decision about some goods under clause 9 of Schedule 5, those goods can become property of the Crown. This happens if you stop your appeal after it was made because your application for a review was dismissed. It also happens if the Customs Appeal Authority makes a decision on your appeal and that decision does not say the goods should not have been seized under clause 4(2)(a) of Schedule 5, as applied by clause 13 of Schedule 8. The decision must also not give you any relief under clause 4(2)(b) of Schedule 5, as applied by clause 13 of Schedule 8, for the goods to be condemned to the Crown.

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187: Condemnation of goods where relief granted but condition of relief not met within time limit, or

"What happens to seized goods if you don't meet relief conditions on time"

Part 3Entry and exit of goods, persons, and craft
Forfeiture, seizure, and condemnation: Condemnation

186Condemnation of goods that are subject of appeal

  1. Goods that are the subject of an appeal under clause 9 of Schedule 5 are condemned to the Crown if—

  2. the appeal is against the dismissal of an application for a review and the appeal is discontinued; or
    1. the decision of the Customs Appeal Authority on the appeal neither—
      1. disallows the seizure of the goods under clause 4(2)(a) of Schedule 5 (as applied by clause 13 of Schedule 8); nor
        1. grants relief under clause 4(2)(b) of Schedule 5 (as applied by clause 13 of Schedule 8).

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