Commissioner of Customs v Delta Petroleum (Caribbean) Ltd [2016] UKPC 27

This appeal from the Eastern Caribbean Court of Appeal (British Virgin Islands) concerned the lawfulness of the seizure by the appellant Commissioner on 20 September 2012 of Delta’s fuel storage tank No 7 at Pockwood Pond, Tortola, together with its contents (some 248,000 US gallons). The seizure was in reliance on powers given by the Customs Management and Duties Act No 6 of 2010 (“the Customs Act”). The issue in short is whether the fuel was liable to forfeiture under that legislation, properly interpreted. The judge (Ellis J) upheld the forfeiture, but her decision was reversed by the Court of Appeal. The Commissioner appeals. 

James Guthrie QC for the Appellant.

Download the judgment here.