Introduction Summary
1.Section 226 amends section 139 of the Customs and Excise Management Act 1979 (CEMA). It makes explicit provision for the detention of things on reasonable grounds to suspect that they may be liable to forfeiture. It also applies section 9 of the Finance Act 1994 to provide for a penalty to be imposed if goods are removed from the place they are detained where they are detained in situ. A person liable to a penalty will have a right of appeal if there is a reasonable excuse.