RESTORATION – whether decision not to restore forfeited goods was reasonable – mortar fuses forfeited because the relevant entry made did not correspond to the goods concerned – section 49(1)(e) CEMA – whether exceptional circumstances justifying departure from the general policy of not offering forfeited goods for restoration – found that the appellant was not culpable of or complicit in any attempt to evade duty or deceive – found that there was nothing which the appellant did not do which he ought necessarily to have done to establish that he had taken reasonable care to prevent the deception – decision in these circumstances was unreasonable – appeal allowed – further review directed
Citations:
[2012] UKFTT 617 (TC)
Links:
Jurisdiction:
England and Wales
Customs and Excise
Updated: 04 February 2022; Ref: scu.466151