Customs Act 2015 section 22

Damages

Section 22 deals with the limitation of damages and penalties where a court finds that a customs officer had probable cause for seizing or detaining goods, even if the judgment ultimately goes against that officer.

  • Where a customs officer loses a civil or criminal case relating to a seizure or detention, the court may certify that there was probable cause for the action taken.
  • If probable cause is certified, the plaintiff can only recover the seized item itself or its value β€” no additional damages or legal costs may be awarded.
  • The customs officer or other person who carried out the seizure will not be liable to any punishment or penalty.
  • This provision protects officers who act in good faith on reasonable grounds, even where the court ultimately rules the seizure was not justified.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.