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Customs and Excise Management Act 1979
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10(1)In any proceedings for condemnation instituted in England, Wales or Northern Ireland, the claimant or his solicitor shall make oath that the thing seized was, or was to the best of his knowledge and belief, the property of the claimant at the time of the seizure.
(2)In any such proceedings instituted in the High Court, the claimant shall give such security for the costs of the proceedings as may be determined by the Court.
(3)If any requirement of this paragraph is not complied with, the court shall give judgment for the Commissioners.
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