Littler v The Director of Border Revenue (Excise Duty Restoration of Goods (See Also Excise Appeal) : Other): FTTTx 15 Feb 2016

FTTTx EXCISE – refusal to restore knives – appeal against the refusal of a request to carry out a late statutory review – Section 14A of the Finance Act 1994 – 55 days late – alleged non-receipt of the decision – finding of fact that the decision had been received – appeal dismissed

[2016] UKFTT 94 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 10 January 2022; Ref: scu.560228