The main reason for the court’s refusal of relief in Webb v. Box was that the statutory scheme specifically provided for the payment of double value of the goods as the consequence of unlawful distress. Even if the requirement to pay double value of the goods seized were characterized as a penalty then the only power to relieve from such a penalty would be under the equivalent to the Fines and Forfeitures Act. Again, the comment about the limitations on equitable relief from forfeiture was obiter to the court’s decision.
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