Scarratt v The Director of The UK Border Agency: FTTTx 14 Oct 2011

FTTTx EXCISE DUTY – non-restoration of tobacco – evidence of own use of excise goods – not admitted – abuse of process – was the non-restoration proportionate – yes – did the Appellant suffer exceptional hardship – no – was the decision reasonable – yes – Appeal Dismissed.

Citations:

[2011] UKFTT 666 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 29 September 2022; Ref: scu.449626