FTTTx PROCEDURE – Excise – seizure of sword under s 139(6) CEMA 1979 – request for restoration refused – late request for review – request refused – late notice of appeal to Tribunal – application for admission of late appeal – consideration of criteria in Data Select and BPP – whether time limit applicable under s 14A FA 1994 – no – consideration of circumstances – order given for review
[2016] UKFTT 759 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 26 January 2022; Ref: scu.571853