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Balaz v Director of Border Revenue: FTTTx 5 Nov 2013

FTTTx EXCISE DUTY – Appeal against decision not to restore vehicle seized on entry into the UK – Whether the decision could reasonably have been reached – Yes – Whether exceptional hardship – No – Appeal dismissed

Brooks TJ
[2013] UKFTT 643 (TC)
Bailii
England and Wales
Citing:
CitedHarris v The Director of Border Revenue FTTTx 19-Feb-2013
FTTTx EXCISE DUTY – restoration – whether decision not to restore reasonable having regard in particular to evidence of travel patterns of which was not before the officer making the decision.
Hellier TJ . .

Lists of cited by and citing cases may be incomplete.

Customs and Excise

Updated: 26 November 2021; Ref: scu.518599

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