Aurel Ionut Ipate v The Director of Border Revenue (Excise Duty Restoration of Goods (See Also Excise Appeal) : Dismissed On Facts): FTTTx 10 Feb 2017 Citations: [2017] UKFTT 164 (TC) Links: Bailii Jurisdiction: England and Wales Taxes – Other Updated: 06 February 2022; Ref: scu.578505