Jacques Armand International Ltd v Home Office Director of Border Revenue (Excise Duty Restoration of Goods (See Also Excise Appeal) : New Review On Facts): FTTTx 11 Feb 2016

FTTTx EXCISE – seizure of plants – failure to hold CITES import notification form – refusal to restore – was the decision taken unreasonably? – yes – was the decision disproportionate – yes – appeal allowed and directions given.

[2016] UKFTT 95 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 10 January 2022; Ref: scu.560226