Eastenders Cash and Carry plc and another company v Revenue and Customs Commissioners [2010] EWHC 2797 (Admin), [2010] All ER (D) 52 (Nov)
The power of detention contained in s 139(1) of the Customs and Excise Management Act 1979 was not limited to cases in which the goods in question were goods on which duty had in fact not been paid, but also covered cases in which there were reasonable grounds for suspecting that duty might not have been paid on the goods.
