Customs and excise – Forfeiture. The Court of Appeal, Civil Division, in dismissing the appeal, agreed with the Upper Tribunal (Tax and Chancery Chamber) that the answer to the question whether, after goods were deemed to have been duly condemned or had been condemned by the magistrates, an officer of the Revenue and Customs Commissioners exercising the discretionary power to restore goods to the owner could or should investigate a claim that the goods were not liable to forfeiture after all, was 'No'.