What does CEMA 1979 do?
Firstly, s139 of the Customs & Excise Management Act 1979 (“CEMA”) gives HMRC officers the power to seize anything that is liable to forfeiture, wherever that officer may be. This power can therefore be used during any search conducted by HMRC. HMRC officers are not permitted to use PACE powers for any other purpose.
What is the Customs and Excise Management Act 1979?
The Customs and Excise Management Act 1979 makes it an offence to export or import goods with intent to evade a prohibition or restriction on those goods. Goods which have been imported or exported in breach of a prohibition or restriction are liable to forfeiture.
What is Customs and Excise Management Act?
CUSTOMS AND EXCISE MANAGEMENT ACT. An Act to regulate the management and collection of duties of customs and excise, and for purposes ancillary thereto. [1st April, 1959] PART I. —
What powers do Customs and Excise have?
Customs & Excise officers had authority throughout the country, including the powers of entry to premises and of arrest (though at times requiring the presence of a police constable).
Do customs and Excise need a warrant?
Can they enter a property without the need for a warrant if they have reasonable cause to believe there are goods on the premises where the duty hasn’t been paid? Yes. Officers of HM Customs and Excise do have rights of entry to private premises which are not available to police officers.
Who may appoint Commissioners of Revenue and Customs?
Her Majesty
(1) Her Majesty may by Letters Patent appoint Commissioners for Her Majesty’s Revenue and Customs.
How many sections are in CEMA?
195 Sections
The Customs and Excise Management Act (CEMA), is the principal law guiding the Administration of Customs and Excise in Nigeria. It is divided in to 13 parts, spanning 195 Sections and 3 Schedules. It has 19 subsidiary Legislations (Regulations).
What is the meaning of Customs and Excise?
proper noun. Customs and Excise is a British government department which is responsible for collecting taxes on imported and exported goods. Compare Customs Service. COBUILD Advanced English Dictionary.
Do customs and excise need a warrant?
When did Customs and Excise become HMRC?
HM Customs and Excise
| Non-ministerial government department overview | |
|---|---|
| Preceding agencies | Board of Customs Excise Department of the Inland Revenue |
| Dissolved | 1 April 2005 |
| Superseding agency | HM Revenue & Customs |
| Jurisdiction | United Kingdom |
Can HMRC make arrests?
1 Power of arrest. HMRC has specific powers of arrest for HMRC offences and these cannot be used for non- HMRC offences, for example, robbery. Arrests are made only by officers who have been trained and authorised to use the power. At any time HMRC has approximately 1,500 officers with the power of arrest.
Can HMRC search your house?
HMRC’s officers may search persons on the premises if they have reasonable cause to believe that a person has material likely to be of substantial value to the investigation of the alleged offence on his or her person. Personal searches may only be carried out by a person of the same gender.
What does customs and Excise Management Act mean?
“customs laws” and “excise laws” mean those provisions this Act and any other Act for the time being in force relating to customs or, as the case may be, excise; “customs port” has the meaning assigned by section 12;
What does Aerodrome mean in customs and Excise Management Act?
In this Act, unless the context otherwise requires ¾ “aerodrome” means any area of land or water designed, equipped, set apart or commonly used for affording facilities for the landing and departure of aircraft: “aircraft” includes all balloons (whether captive or free kites, gliders, airships and flying machines;
How many provisions are in M1 1971 c.38?
M1 1971 c. 38. The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
What are the duties of a customs commissioner?
General duties of Commissioners in relation to customs matters concerning the European Communities. 10. Disclosure by Commissioners of certain information as to imported goods. 11. Assistance to be rendered by police, etc. 12. Power to hold inquiries.