[SCHEDULE 2A Supplementary Provisions Relating to the Detention of Things as Liable to Forfeiture]

[SCHEDULE 2A Supplementary Provisions Relating to the Detention of Things as Liable to Forfeiture]

[Section 139(5A)]

[Interpretation

1

In this Schedule, references (however expressed) to a thing being detained are references to a thing being detained as liable to forfeiture under the customs and excise Acts.

Period of detention

2

(1)     This paragraph applies where a thing is detained.

(2)     The thing may be detained for 30 days beginning with the day on which the thing is first detained.

(3)     The thing is deemed to be seized as liable to forfeiture under the customs and excise Acts if its detention ceases to be authorised under this paragraph.

Notice of detention

3

(1)     The Commissioners must take reasonable steps to give written notice of the detention of any thing, and of the grounds for the detention, to any person who to their knowledge was, at the time of the detention, the owner or one of the owners of the

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