Pursuant to Section 139(6) of the Customs and Excise Management Act 1979 (hereinafter the Act) and paragraph 1 of the Schedule 3 thereto, the Commissioners of Revenue & Customs hereby give notice that by virtue of the powers contained in the Customs and Excise acts certain goods namely:

Foden Tipper vehicle WX03 NYF.

Has been seized as liable to forfeiture by force of the following provisions:

Hydrocarbon Oil Duties Act 1979 Section 13

Customs and Excise Management Act 1979 Sections 49 and 141.

If you claim that the said goods are not liable to forfeiture you must within one month from the date of this notice of seizure give notice of your claim in writing in accordance with paragraphs 3 and 4 of Schedule 3 of the Act.

If you are outside the United Kingdom and the Isle of Man you must give the name and address of a solicitor in the United Kingdom who is authorised to accept services of process and act on your behalf. If you do not give proper notice of claim within the said period of one month or if any requirement of the above mentioned paragraph 4 is not complied with the goods will be deemed to have been duly condemned as forfeited.

If you do give notice of claim in proper form, the Commissioners will take legal proceedings for the condemnation of the goods.

Please send any notice of appeal to the following address;

Specialist Investigations

Appeals & Reviews team

PO Box 29992

Glasgow

G70 6AB

E-mail: id.complaints@hmrc.gsi.gov.uk

Telephone Number: 01622 760402

In addition to the above any potential owner of the vehicle has an opportunity to analyse fuel samples drawn from the said vehicle. Any application for the samples is to be made to the same address.

Commissioners of Revenue & Customs

Paul Smith

Officer

HM Revenue & Customs