# Customs and Excise Management Act 1979, Paragraph 3

Extent: E+W+S+N.I.

(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 thing.
(2) But notice need not be given under sub-paragraph (1) if the detention occurred in the presence of—
(a) the person whose offence or suspected offence occasioned the detention,
(b) the owner or any of the owners of the thing detained or any servant or agent of such an owner, ...
(ba) a person who has (or appears to have) possession or control of the thing being detained,
(c) in the case of any thing detained on or from a ship or aircraft, the master or commander, or
(d) in the case of any thing detained on or from any other vehicle, the vehicle operator.

---
Source: https://www.legislation.gov.uk/ukpga/1979/2/schedule/2A/paragraph/3 (the official version)
Page: https://openlegislation.uk/customs-and-excise-management-act-1979/schedule-2A/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.