The Cornish Maiden was moored 12 miles off Hartlepool
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Britain's first offshore off-licence is out of business after part of its cargo was removed for a second time.
The Cornish Maiden had been trading in international waters off Hartlepool.
It was being run by Phil Berriman, of Stockton, and Trevor Lyons, from Newcastle-under-Lyme, Staffs.
When they came into port, Customs officials said the vessel was not secure and the cargo had to go into a bonded warehouse. Mr Berriman refused and his part of the cargo was seized.
Mr Berriman said he believed the vessel was secure. He said he planned to go back into business.
International law
He said he was now waiting for customs officials to provide documentation relating to the seizure and then he planned to sue for loss of earnings and compensation.
He said: "I have no doubt that international law will prevail.
"Either that or no ship will be safe to enter any other port, if Customs are able to determine whether a vessel is secure.
"I have no intention of packing in. I still believe I am correct."
In a statement, HM Customs and Excise said: "We have made their statutory obligations clear to Mr Berriman and Mr Lyons and have done our best to help them comply.
"We cannot ignore any deliberate breach and will take appropriate action."
Second vessel
The Cornish Maiden sailed on 15 August and was the second vessel the pair had operated.
Customs held more than £100,000 worth of stock from their previous vessel, Rich Harvest, when it had to return to Hartlepool Marina to shelter from a storm in July.
The goods were later returned.
The pair had said duty had already been paid on the items they bought in the European Union.
Customs officials warned potential customers that purchased goods could be seized if they failed to declare them on reaching the UK.