§ Llew SmithTo ask the Chancellor of the Exchequer if he will make a statement on the operation of the appeals procedure used by Her Majesty's Customs and Excise in respect of the impounding of goods and transport vehicles deemed by customs officials to be in breach of the law governing imports into the United Kingdom; and how many staff are available to HM Customs and Excise to review appeals made against seizure of property and vehicles. [8872]
§ Mr. BoatengAll of Customs enforcement action is subject to legal appeal and challenge. The legality of any seizure can be challenged in the magistrates court. In addition, customs decisions not to restore vehicles or goods which have been seized can be appealed in the first instance to a customs review officer and then to the independent VAT and Duties Tribunal. Customs deploy approximately 60 staff years to deal with appeals and reviews.