AMBER SERVICES EUROPE LTD AND OTHERS v THE DIRECTOR OF BORDER REVENUE
[2016] Lloyd's Rep. FC Plus 32
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, section 170b