FTTTx Excise duty – claim to contest legality of seizure – para4 Sch 3 CEMA 1979 – whether requirement to give name of UK solicitor to act in the case of a person not in the UK compatible with Article 21 of TFEU – held: no.
Excise duty – s 1(1) Tobacco Products Duty Act -whether dried loose leaf tobacco a ‘tobacco product’- held: no
Excise duty – reasonableness of decision not to restore – decision unreasonable- Director of Border Revenue directed to remake decision on the basis that the goods were not liable to duty.
Hellier J
[2013] UKFTT 575 (TC)
Bailii
Customs and Excise Management Act 1979 sch 3
England and Wales
Customs and Excise
Updated: 09 November 2021; Ref: scu.517750