A Taxpayer v The Director of Border Revenue (Excise Duty Restoration of Goods (See Also Excise Appeal) : Other): FTTTx 21 Aug 2018

CUSTOMS DUTY – refusal of restoration of goods lawfully seized – seizure of Class C drugs – mis-description of goods – drugs in question were known as ‘DHEA’ or ‘Prasterone’ – appellant suffering from Addison’s disease – DHEA recommended by appellant’s medical advisers as a replacement hormone to control his disease – whether refusal to restore the drugs was unreasonable – appeal allowed – further review directed

Citations:

[2018] UKFTT 492 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 08 July 2022; Ref: scu.632232