{
  "url": "https://openlegislation.uk/customs-and-excise-management-act-1979/schedule-3/paragraph-1",
  "json_url": "https://openlegislation.uk/customs-and-excise-management-act-1979/schedule-3/paragraph-1.json",
  "legislation": "ukpga/1979/2",
  "legislation_title": "Customs and Excise Management Act 1979",
  "legislation_url": "https://openlegislation.uk/customs-and-excise-management-act-1979",
  "path": "schedule/3/paragraph/1",
  "kind": "paragraph",
  "number": "1",
  "heading": null,
  "text": "(1) The Commissioners shall, except as provided in sub-paragraph (2) below, give notice of the seizure of any thing as liable to forfeiture and of the grounds therefor to any person who to their knowledge was at the time of the seizure the owner or one of the owners thereof.\n(2) Notice need not be given under this paragraph if the seizure was made in the presence of—\n(a) the person whose offence or suspected offence occasioned the seizure; or\n(b) the owner or any of the owners of the thing seized or any servant or agent of his; or\n(ba) a person who has (or appears to have) possession or control of the thing being seized; or\n(c) in the case of any thing seized on or from any ship or aircraft, the master or commander, or\n(d) in the case of any thing seized on or from a vehicle, the driver of the vehicle.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 3 para. 1(2)(ba) inserted (with effect in accordance with s. 175(6) of the amending Act) by Finance Act 2016 (c. 24), s. 175(5)(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 3 para. 1(2)(c) substituted (with effect in accordance with s. 175(6) of the amending Act) by Finance Act 2016 (c. 24), s. 175(5)(b)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Sch. 3 para. 1(2)(d) and word inserted (with effect in accordance with s. 175(6) of the amending Act) by Finance Act 2016 (c. 24), s. 175(5)(c)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Sch. 3 para. 1 modified by S.I. 1986/260, regs. 5(k), 18"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "Sch. 3 para. 1(1) excluded (10.1.2012) by The Postal Packets (Revenue and Customs) Regulations 2011 (S.I. 2011/3036), regs. 1, 8 (with reg. 25)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1979/2/schedule/3/paragraph/1",
    "retrieved_at": "2026-10-29T10:19:19.216576+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}