1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100
101
102
103
104
105
106
107
108
109
110
111
112
113
114
115
116
117
118
119
120
121
122
123
124
125
126
127
128
129
130
131
132
133
134
135
136
137
138
139
140
141
142
143
144
145
146
147
148
149
150
151
152
153
154
155
156
157
158
159
160
161
162
163
164
165
166
167
168
169
170
171
172
173
174
175
176
177
178
179
180
181
182
183
184
185
186 
It makes sense to know your rights when the authorities raid your property or vehicles. Andy
Page 40
Page 41
If you've noticed an error in this article please click here to report it so we can fix it.
Moore takes a
closer look at the legal implications.
aids carried out on operators' premises and trucks are instrumental in cracking down on vehicle defects,drug smuggling, illegal fuel usage and general criminal activity.
Oil testing, for example,is a common practice for HM Revenue & Customs (HMRC). The power to enter premises for the purpose of testing oil is based on Hydrocarbon Oil Regulations 1973. Section 47 empowers officers to enter and inspect premises to test oil found on the site or within any vehicle at the site. It also requires anyone who owns, or is in charge of those premises or vehicles, to grant access to lesl the oil.
The HMRC also has powers under the Customs & Excise Management Act (CEMA) to search a vehicle or people for illegal goods such as drugs that can be seized. In both cases there must be reasonable grounds to suspect the presence of such goods. There is no requirement to give prior warning — and anyone who refuses to comply can hearrested for obstruction under the Commissioners for Revenue & Customs Act 2005. They could face a prison sentence of up to 51 weeks and/or a fine of up to £1 ,000.
The HMRC can also obtain a search warrant from a magistrate to search those areas specified in the warrant if there are reasonable grounds to suspect the presence of goods liable to be seized.
Reasonable grounds
It can use a Writ of Assistance, which gives wide powers to search any premises if there are reasonable grounds to believe goods liable to forfeiture are likely to be removed, destroyed or lost before a search warrant can be obtained.
In both cases, the HMRC is empowered to break open any door, window or container to enable the search to take place.An.yone obstructing an officer faces arrest and prosecution.
There is no direct right of appeal under CEMA with regard to such searches. But operators could consider taking action in the civil courts to prevent a search taking place-or claiming damages through the civil courts after the event.
rf any goods liable to forfeiture are found they can be seized, together with any vehicle used to carry or conceal those goods. Seized goods or vehicles will not automatically be restored to the owner. Anyone suspected of being involved in the fraudulent evasion of duty or of a restriction can be arrested and, on conviction, faces an unlimited fine,seven years' imprisonment (or both). For drug smuggling the maximum sentence is life imprisonment.
Appeal time If your goods are seized you have a month to appeal against the legality of the seizure, and/or to ask FIMRC to return the goods. Anyone unhappy with a restoration decision can ask for an internal review by the HMRC. If they are still dissatisfied they can appeal the review decision to the VAT 84. Duti es Tri bun al s.
Vosa's powers are not as wide. Kevin Rooney, Vosa's director of enforcement development, says:" Vosa cannot search an operator's premises with our existing powers. A search of an operator's premises is only possible if a search warrant is obtained under the Forgery and Counterfeiting Act I 981.In practice this would not happen without the support of the police because Vosa has no power of arrest if the situation became violent. The powers are also printed on the back of vehicle examiner and traffic examiner warrant cards."
Vosa can ask to see operators' drivers' hours records during a search under the Transport Act 1968. An officer is empowered to enter any premises at any time which is felt to be reasonable in the circumstances.
Vosa also has the power to stop and impound vehicles. "We can stop a vehicle to conduct a construction and use check," Rooney explains "Once this has been done we can conduct othet activities on the stationary vehicle.
He adds that operators do not have to answei questions posed by Vosa officials: "We can interview under the Police And Criminal Evi. dence Act (PACE), but no one has to answer ii they choose not to." •