Section 54 | Forfeiture

(1)If a person—

(a)carries on an imported goods fulfilment business, and^F1

(b)is not an approved person,

any goods within subsection (2) are liable to forfeiture under CEMA 1979.

(2)Goods are within this subsection if—

(a)they are stored by the person, and

(b)their storage by the person constitutes, or has constituted, the carrying on of an imported goods fulfilment business by the person.^F2