Originally Posted by
percysmith
Whether the findings of a second clearance can hold up in court. If limited to checked baggage picked up in second clearance, certainly.
Well, that's a matter of the weight of evidence. If you're found with 2000 cigarettes with German health warnings having flown in from Berlin the previous day, for example, it's going to be pretty difficult to explain how you acquired them in the UK.
HMRC will then likely confiscate the goods and it'll be up to the passenger to prove they had them legitimately if they wish them to be returned.