R (on the application of First Stop Wholesale Ltd) v Revenue and Customs Commissioners [2013] EWCA Civ 183, [2013] All ER (D) 105 (Mar)
It was settled law that goods could be liable to forfeiture on grounds that had not been advanced or even known at the point of seizure or detention. Further, there was no requirement that, when detaining goods, the reason for their detention had to be given. There was no requirement in the Customs and Excise Management Act 1979 for any formal written notice of detention and it was not necessary for the notice required by para 1(1) of Sch 3 of the 1979 Act to be given at the time of seizure. Even in the case of seizure, notice was not required where goods were seized in the presence of the owner or the owner’s agent. Further, the fundamental principle of public law, namely, that, where the public law illegality concerned the decision-making process rather than the end result, the decision would be susceptible to judicial review and liable to be set aside even though the same result could be achieved lawfully
