Patel and Another v Director of Border Revenue: FTTTx 20 Aug 2014 FTTTx Jewellery seized – decision not to restore – seizure deemed to be lawful – was decision reasonable – yes – appeal dismissed [2014] UKFTT 819 (TC) Bailii England and Wales Customs and Excise Updated: 20 December 2021; Ref: scu.536043