EXCISE DUTY – seizure of private car carrying excisable goods liable to forfeiture – request for restoration of car – restoration refused – discretion of UK Border Force – whether or not decision of reviewing officer reasonable – held not – direction that Commissioners should conduct a further review of the original decision

[2018] UKFTT 748 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 01 January 2022; Ref: scu.632442

EXCISE DUTY – Seizure of mixed wines found on a trailer and mixed beers found on another trailer – Duplicate use of ARC numbers – Whether the decisions not to restore goods proportionate and reasonably made – Yes – Appeal dismissed

[2015] UKFTT 192 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 30 December 2021; Ref: scu.547421

FTTTx EXCISE DUTY – CUSTOMS DUTY – VAT – civil evasion penalties – whether appellant dishonest – no – appeal allowed

[2015] UKFTT 193 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 30 December 2021; Ref: scu.547415

FTTTx EXCISE DUTY – goods seized and forfeited – duty assessed – penalty issued -whether driver liable as the person ‘holding’ the goods – no.

[2015] UKFTT 202 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 30 December 2021; Ref: scu.547408

FTTTx Excise Duty – importation of tobacco products – appeal against assessment – – cross application to strike out – no reasonable prospect of the Appellant’s case succeeding – appeal struck out.

[2015] UKFTT 212 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 30 December 2021; Ref: scu.547409

FTTTx Excise Duty – importation of tobacco products – appeal against assessment – – cross application to strike out – no reasonable prospect of the Appellant’s case succeeding – appeal struck out.

[2015] UKFTT 198 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 30 December 2021; Ref: scu.547404

FTTTx EXCISE DUTY – seizure and condemnation of imported tobacco and vehicle – seizure of excise goods and vehicle not contested – tobacco and vehicle deemed condemned as forfeit – request for restoration of vehicle refused – duty assessed and penalties imposed – appeals against assessments for duty struck out previously – appeals against refusal to restore vehicle and penalties – whether decision to refuse restoration reasonable – no – whether reasonable excuse or special circumstances – no – appeal allowed in part

[2015] UKFTT 208 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 30 December 2021; Ref: scu.547405

FTTTx EXCISE DUTY – civil evasion penalty – dishonestly engaged in conduct for the purpose of evading duty – appellant liable to penalty relating to all goods involved although others may have been involved – appeal dismissed

[2015] UKFTT 193 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 30 December 2021; Ref: scu.547413

CUSTOMS DUTIES – seizure of watch – reasonableness of decision to refuse restoration – appeal dismissed

[2015] UKFTT 222 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 30 December 2021; Ref: scu.547388

TTTx Excise duty – Penalty for failure to supply requested information – section 9 FA 1994 – whether requested information reasonably required – section 118B CEMA 1979 – whether provision of requested information prohibited by the Data Protection Act 1998 – whether penalty disproportionate

[2012] UKFTT 199 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 30 December 2021; Ref: scu.462618

Excise Duty – tobacco products seized – appeal against assessment and wrongdoing penalties – no challenge of seizure in Magistrates Court – provisions of Schedule 3 CEMA 1979 considered – HMRC failed to give notice of seizure – whether such failure permitted the tribunal to consider the appellant’s grounds of appeal that the goods were for his personal use – yes – whether personal use – yes – whether the assessment was correct – no – whether special circumstances – yes – penalty discharged – appeal allowed

[2020] UKFTT 359 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 29 December 2021; Ref: scu.654109

ECFI (Judgment) Dumping – Imports of ferro-silicon originating, inter alia, in Russia – Partial interim review – Calculation of the dumping margin – Change of circumstances – Lasting nature

T-169/12, [2015] EUECJ T-169/12, ECLI:EU:T:2015:231
Bailii
European

Customs and Excise

Updated: 29 December 2021; Ref: scu.546103

ECJ Judgment – Reference for a preliminary ruling – Dumping – Imports of certain pipes and tubes of iron or steel – Regulation (EC) No 384/96 – Article 3(7) – Damage to industry – Known factors – Causal link – Failure to take into account an investigation into anti-competitive practices by Community undertakings in the relevant sector – Regulation (EC) No 2320/97 – Validity

J-C Bonichot (Rapporteur), P
C-143/14, [2015] EUECJ C-143/14, ECLI:EU:C:2015:236
Bailii
Regulation (EC) No 384/96
European

Customs and Excise

Updated: 29 December 2021; Ref: scu.545453

FTTTx Restoration appeal – Claim by appellant for restoration of suitcase and contents – Whether Tribunal has jurisdiction to hear appeal – No evidence of seizure that could engage Customs and Excise Management Act 1979 and/or Finance Act 1994 – Not within jurisdiction of Tribunal – Appeal struck out under rule 8 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009

[2015] UKFTT 133 (TC)
Bailii
Customs and Excise Management Act 1979
England and Wales

Customs and Excise

Updated: 29 December 2021; Ref: scu.545100

ECJ Judgment – Dumping – Imports of bicycles consigned from Indonesia, Malaysia, Sri Lanka and Tunisia – Extension to such imports of the definitive anti-dumping duty imposed on imports of bicycles originating in China – Circumvention – Failure to cooperate – Article 13 of Regulation (EC) No 1225/2009 – Obligation to state reasons – Error of assessment – Equal treatment – Access to the file

T-413/13, [2015] EUECJ T-413/13
Bailii
European

Customs and Excise

Updated: 29 December 2021; Ref: scu.544888

FTTTx Excise Duty – warehouse – application for registration as an owner of goods under the Warehouse Keepers and Owners of Goods Regulation 1999 (‘WOWGR’) – whether decision of HMRC could reasonably have been arrived at – jurisdiction of Tribunal – appropriate remedy under section 16(4) Finance Act 1994 – appeal refused

[2015] UKFTT 118 (TC)
Bailii
Warehouse Keepers and Owners of Goods Regulation 1999
England and Wales

Customs and Excise

Updated: 28 December 2021; Ref: scu.544592

FTTTx CUSTOMS DUTIES – intelligent power distribution units – whether proper to tariff heading 8471 (automatic data processing machines) or 8537 (electrical distribution) – BTI issued in heading 8537 – BTI correct – appeal dismissed

[2015] UKFTT 100 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 28 December 2021; Ref: scu.544577

FTTTx Customs Duty – classification – mobility scooters – 8703: vehicles for persons, or 8713: vehicles for disabled persons – Lecson considered – reference to CJEU proposed

[2015] UKFTT 113 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 28 December 2021; Ref: scu.544563

ECJ Judgment – Dumping – Imports of ferro-silicon originating in Russia – Refusal of applications for a refund of anti-dumping duties paid – Calculation of the export price – Single economic entity – Calculation of the dumping margin – Application of a methodology different from that used in the original investigation – Change in circumstances – Article 2(9) and Article 11(9) of Regulation (EC) No 1225/2009

M.E. Martins Ribeiro (Rapporteur), P
T-466/12, [2015] EUECJ T-466/12
Bailii
European

Customs and Excise

Updated: 28 December 2021; Ref: scu.544345

ECJ Judgment – Action for annulment – Customs union – Post-clearance entry in the accounts and remission of import duties – Colour television receivers originating in Turkey – Application for remission of customs duties submitted by two importers – Commission’s referral of the national authorities to a decision concerning another importer – Article 871(2) and (6) and Article 905(2) and (6) of Regulation (EEC) No 2454/93 – Lack of direct concern – Inadmissibility

T-249/12, [2015] EUECJ T-249/12
Bailii
European

Customs and Excise

Updated: 28 December 2021; Ref: scu.544347

Excise Duty – cigarettes and rolling tobacco – paragraph 5 of Schedule 3 to the Customs and Excise Management Act 1979 – whether appellant was the owner of the goods seized – wrongdoing penalty

[2018] UKFTT 769 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 28 December 2021; Ref: scu.632458

FTTTx EXCISE DUTY – Appeal against decision to restore vehicle seized on entry into the UK for a fee – Whether the decision could reasonably have been reached – Yes – Appeal dismissed

Brooks TJ
[2015] UKFTT 77 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 28 December 2021; Ref: scu.543231

FTTTx Excise Duty – Registered dealer in controlled oil – HODA 1979 s100G – CEMA 1979 – Hydrocarbon Oil (Registered Dealers in Controlled Oil Regulations) 2002 – removal of approval – whether reasonable – yes – Appeal not allowed

[2015] UKFTT 57 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 28 December 2021; Ref: scu.543213

FTTTx CUSTOMS DUTY – whether IPTV set-top boxes are ‘video tuners’ when they are incapable of receiving radio-frequency signals but instead receive data via the Internet – relevance of EU’s Treaty obligations – appeal allowed

[2015] UKFTT 0035 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 27 December 2021; Ref: scu.542030

FTTTx Excise Duty -whether dutiable goods diverted as alleged – goods seized and forfeited – duty assessed – penalty issued -whether on the facts a tax point arose as a result of diversion

[2015] UKFTT 30 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 27 December 2021; Ref: scu.542036

FTTTx EXCISE DUTY RESTORATION OF VEHICLE — decision not to restore was not one which could not reasonably be arrived at – appeal dismissed

[2015] UKFTT 18 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 27 December 2021; Ref: scu.542035

Appeal as to the appropriate classification, and hence level of customs duty, for a mastectomy bra.

Arden, McCombe, King LJJ
[2015] EWCA Civ 25
Bailii
England and Wales
Citing:
At FTTTx – Amoena (UK) Ltd v Revenue and Customs FTTTx 21-Oct-2011
CUSTOMS DUTY – Whether Mastectomy bra should be classified to commodity code 6212 1090 00 as a clothing article – whether proper to code 9021 1010 00 as an orthopaedic device – appeal dismissed . .
At UTTC – Amoena (UK) Ltd v HM Revenue and Customs UTTC 12-Aug-2013
UTTC Customs duty – classification – whether mastectomy bra a brassiere under CN 6212 or an orthopaedic device etc under CN 9021 ‘ mastectomy bra an orthopaedic device under CN 9021 10 10 by virtue of Note 6 to . .

Cited by:
At CA – Amoena (UK) Ltd v Revenue and Customs SC 13-Jul-2016
The court considered the proper classification under customs codes for a mastectomy bra. The First Tier Tribunal had found no evidence that it had an medical purpose beyond the containment of the breast from.
Held: The appeal succeeded.
Customs and Excise

Updated: 27 December 2021; Ref: scu.541973

FTTTx CUSTOMS DUTY – 6.5 kg Golden Virginia hand rolling tobacco for her personal use – failed to apply to Magistrates’ Court – deemed forfeit -assessment properly raised – minimum penalty after prompting properly raised- case dismissed.

[2015] UKFTT 1 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 27 December 2021; Ref: scu.541510

FTTTx CUSTOMS DUTY – 18 kg hand rolling tobacco for personal use of appellant, his wife and two friends, one of whom travelled with him – failed to apply to Magistrates’ Court – deemed forfeit – assessment properly raised – minimum penalty after prompting properly raised – case dismissed.

[2015] UKFTT 2 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 27 December 2021; Ref: scu.541512

EXCISE DUTY – history of appellant’s commercial vehicles being used by its drivers for smuggling cigarette – deemed forfeiture of vehicles and tobacco – vehicles previously restored to appellant for fee – appellant warned that in future vehicles may not be restored – whether non-restoration of tractor unit and trailers reasonable – appeal dismissed

[2009] UKFTT 338 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 27 December 2021; Ref: scu.409173

EXCS PROCEDURE – Disclosure – European Commission Letter of Formal Notice – Appeal against decision to restore car on payment of restoration fee – Formal Letter opens enquiry into UK’s response to bootlegging leading possibly to infraction proceedings against UK – Issue in present appeal is whether UK’s policy on restoration of cars used for bootlegging is so disproportionate as to be unreasonable – Application dismissed

[2001] UKVAT-Excise E00243
Bailii
England and Wales

Customs and Excise

Updated: 27 December 2021; Ref: scu.271445

Reference for a preliminary ruling – Customs union – Common Customs Tariff – Tariff classification – Combined Nomenclature – Tariff subheadings 1521 90 91 and 1521 90 99 – Interpretation of the Explanatory Notes to subheading 1521 90 99 – Beeswax melted down and solidified prior to import

C-197/20, [2021] EUECJ C-197/20
Bailii
European

Customs and Excise

Updated: 25 December 2021; Ref: scu.669986

FTTTx EXCISE DUTY – assessment in relation to excise goods seized from the appellant – application to strike out – no reasonable prospect of appeal succeeding – appeal against duty assessment struck out

[2014] UKFTT 1085 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 24 December 2021; Ref: scu.540312

FTTTX CUSTOMS DUTY – failure to accurately complete import documentation – duty assessed on subsequent review after a delay of over three years – form EUR1 said to be invalid as submitted after 10 months from importation – whether duty on HMRC to check the accuracy of import documentation – no; whether liability to duty arises despite the submission of EUR1 at the date of importation – no; review decision flawed as failed to take account of the fact of submission of EUR1.

[2014] UKFTT 1076 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 24 December 2021; Ref: scu.540316

FTTTx Excise duties – tobacco imports – whether for private use – seizure not challenged – jurisdiction of Tribunal – Customs and Excise Management Act 1979, Sched 3, para 5 – Rule 8 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 – Strike-out granted

[2014] UKFTT 1065 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 24 December 2021; Ref: scu.540319

FTTTx Excise Duty – importation of tobacco products – concealment – seizure and confiscation of tobacco – CEMA 1979 – excise duty assessment under Finance Act 1994 s 12 (1A) – no valid grounds of appeal presented – appeal disallowed.

[2014] UKFTT 1096 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 24 December 2021; Ref: scu.540315

FTTTx Excise duties – tobacco imports – whether for private use – seizure not challenged – jurisdiction of Tribunal – Customs and Excise Management Act 1979, Sched 3, para 5 – Rule 8 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 – Strike-out granted

[2014] UKFTT 1066 (TC)
Bailii
Customs and Excise Management Act 1979, Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 8
England and Wales

Customs and Excise

Updated: 24 December 2021; Ref: scu.540321

FTTTx EXCISE DUTY – assessment – excise goods seized at UK border – application to strike out – no reasonable prospect of appeal succeeding – appeal struck out

[2014] UKFTT 1097 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 24 December 2021; Ref: scu.540304

FTTTx Excise Duty – importation of tobacco products – concealment – seizure and confiscation of tobacco – CEMA 1979 – excise duty assessment under Finance Act 1994 s 12 (1A) – no valid grounds of appeal presented – appeal disallowed.

[2014] UKFTT 1095 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 24 December 2021; Ref: scu.540305

FTTTx EXCISE DUTY – importation of tobacco – notice of claim in respect of condemnation proceedings not served within 30 day time limit – tobacco and car seized- offer to restore car on payment of 100% of duty- review decision – terms of offer to restore upheld – appeal – whether review decision unreasonable – role of tribunal in finding the facts against which the reasonableness of decision is to be judged – Gora and Others v Customs and Excise Commissioners applied – irrelevant factor taken into account – would decision inevitably have been the same – yes – appeal dismissed

[2014] UKFTT 1073 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 24 December 2021; Ref: scu.540307

FTTTx Excise duties – import of cigarettes – whether for personal use – seizure not challenged – jurisdiction of Tribunal – Customs and Excise Management Act 1979, Schedule 3, para 5 – Rule 8 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 – strike-out granted

[2014] UKFTT 1067 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 24 December 2021; Ref: scu.540297

PROCEDURE – locus standi – customer of importer appealing against Binding Tariff Information issued to importer – whether customer a competent appellant – no – Tribunal Procedure Rule 9 – whether importer can be substituted for customer – yes

[2014] UKFTT 297 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 23 December 2021; Ref: scu.525274

Customs duty – classification of tobacco mix used in water pipes – whether smoking tobacco

[2010] UKFTT 157 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 23 December 2021; Ref: scu.422186

FTTTx EXCISE DUTY – revocation of the appellant’s registration under Warehousekeepers and Owners of Warehoused Goods Regulations 1999 – whether for ‘reasonable cause’ – appeal dismissed

[2014] UKFTT 1031 (TC)
Bailii
Warehousekeepers and Owners of Warehoused Goods Regulations 1999
England and Wales

Customs and Excise

Updated: 23 December 2021; Ref: scu.539029

FTTTx Customs duty – tariff classification – packages comprising waterproof plastic strapwasher, steel woodscrew and (in some cases) plastic spacer for use in fixing corrugated roofing panels in a waterproof way – whether the essential character of the packs conferred by the strapwashers (either alone or, where relevant, in combination with the spacers) – held no individual component or components confer such character – GIR Rule 3(c) therefore applies to classify the packs under the tariff heading occurring last in numerical order – appeal dismissed

[2014] UKFTT 1024 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 23 December 2021; Ref: scu.539026

FTTTx EXCISE DUTY – production of biofuel – estimated figures in the absence of records – best judgment – appeal dismissed

[2014] UKFTT 1004 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 23 December 2021; Ref: scu.539027

FTTTx Excise Duty – Seizure of 30 pallets of vodka bearing counterfeit duty stamps – Seizure of vehicle – Whether decision to refuse restoration reasonable – Yes – Appeal dismissed

[2014] UKFTT 981 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 23 December 2021; Ref: scu.538992

FTTTx Excise Duty – importation of tobacco products – appeal against assessment – Appeal listed for a pre-trial Review – cross application to strike out – no reasonable prospect of the Appellant’s case succeeding – appeal struck out.

[2014] UKFTT 983 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 23 December 2021; Ref: scu.538991

FTTTx Customs Duty – classification- seats with ropes comprising children’s swings – 9503 other toys, or 9506 equipment for physical exercise

[2014] UKFTT 960 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 23 December 2021; Ref: scu.538979

FTTTx EXCISE DUTY – excise goods seized from the appellant – decision refusing restoration of goods – appellant successful in condemnation proceedings – jurisdiction of the tribunal to award compensation or other redress – application to strike out – declaration that review decision unreasonable – remaining grounds of appeal struck out

[2014] UKFTT 930 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 22 December 2021; Ref: scu.537686

FTTTx Excise duty – non-restoration of vehicle – smuggling of tobacco – whether appellant genuine third party – appellant without any knowledge of use of car for smuggling purposes and denying any involvement – review officer’s approach flawed – failed to consider relevant facts which indicated that the vehicle would not be further used for smuggling – disregarded information about hardship caused to the appellant – whether the decision not to restore the vehicle was reasonable – appeal allowed and further review directed

[2014] UKFTT 918 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 21 December 2021; Ref: scu.537255

FTTTx EXCISE DUTY – revocation of the appellant’s registration under Warehousekeepers and Owners of Warehoused Goods regulations 1999 – whether for ‘reasonable cause’ – held, yes – refusal to restore seized excise goods of the appellant following the revocation of his registration – whether unreasonable – held, no – appeals dismissed

[2014] UKFTT 900 (TC)
Bailii
Warehousekeepers and Owners of Warehoused Goods Regulations 1999
England and Wales

Customs and Excise

Updated: 21 December 2021; Ref: scu.536743

FTTTx Excise Duty – Seizure of 499,780 non-duty paid cigarettes liable to excise duty of andpound;115,581.00 – Seizure of vehicle – Whether decision to refuse restoration reasonable – Yes – Appeal dismissed

[2014] UKFTT 901 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 21 December 2021; Ref: scu.536758

FTTTx PRELIMINARY ISSUE – EXCISE DUTY – Whether there can be more than one Excise Duty Point – release for consumption – liability of person holding goods where goods have already been released for consumption

[2014] UKFTT 902 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 21 December 2021; Ref: scu.536738

CUSTOMS DUTIES- seizure of gold jewellery – restoration – reasonableness of decision to refuse restoration – appeal dismissed

[2014] UKFTT 869 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 21 December 2021; Ref: scu.536510

FTTTx FORFEITURE – Border Force offering to restore car for 30% of value – vehicle used to smuggle Class A drugs – whether decision unreasonable – unreasonably favourable to appellant – appeal dismissed – Border Force directed to review its policies

[2014] UKFTT 880 (TC)
Bailii
Finance Act 1994 16(4)
England and Wales

Customs and Excise

Updated: 21 December 2021; Ref: scu.536500

FTTTx EXCISE DUTY – Border Force refused to restore car used in smuggling attempt – whether decision was one which the Border Force could not reasonably have arrived at – appeal dismissed

[2014] UKFTT 854 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 20 December 2021; Ref: scu.536403

FTTTx EXCISE DUTY APPEAL – whether understatement of betting duty/income – no -whether amount of duty assessed to best judgement of HMRC – no – whether on the facts assessments issued within one year from the time when the facts sufficient in HMRC’s opinion to justify making assessments came to their notice – yes. Appeal allowed in part.

[2014] UKFTT 855 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 20 December 2021; Ref: scu.536401

FTTTx EXCISE DUTY – Seizure of 18,000 litres of ‘white diesel’ and 6,000 litres of ‘red diesel’ – Whether decision not to restore reasonable and proportionate on facts – Yes – Whether decision not to restore road fuel tankers also seized reasonable and proportionate – No – Appeal allowed in part

[2014] UKFTT 850 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 20 December 2021; Ref: scu.536397

FTTTX EXCISE DUTY – whether guarantor liable for duty – whether goods had never left the UK or it was impossible to ascertain where they had gone – reference back to FTT from Upper Tribunal on appeal – whether certain journeys could not have taken place as described in evidence before the original FTT – effect on conclusions reached by original FTT

[2014] UKFTT 829 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 20 December 2021; Ref: scu.536205

FTTTx Customs duty. Customs Code Article 221 – meaning of ‘communicated to’. Must communication be received by the alleged debtor – yes.

[2014] UKFTT 825 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 20 December 2021; Ref: scu.536034

FTTTx EXCISE DUTY – company applying to be a Registered Dealer in Controlled Oils – another company with same director previously registered but now in liquidation – company vehicles subject to forfeiture for misuse of rebated kerosene and aviation turbine fuel – HMRC refusal of registration – whether unreasonable – held, no – appeal dismissed

[2014] UKFTT 821 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 20 December 2021; Ref: scu.536036

FTTTx EXCISE DUTY – Restitution appeal – notice of appeal served 6 months out of time – Appellant applying for permission to bring a late appeal – application refused

[2014] UKFTT 824 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 20 December 2021; Ref: scu.536039

FTTTx Jewellery seized – decision not to restore – seizure deemed to be lawful – was decision reasonable – yes – appeal dismissed

[2014] UKFTT 819 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 20 December 2021; Ref: scu.536043

FTTTx EXCISE DUTY – whether appellant had the right to bring an appeal – seizure of goods – refusal to restore – decision based on alleged failure to prove ownership of the goods – whether unreasonable – held, no – appeal dismissed

[2014] UKFTT 774 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 20 December 2021; Ref: scu.535991

FTTTx Excise Duty – two journeys on consecutive days – one electronic administrative document alleged to cover both journeys – goods seized and forfeited – implied liability of carrier – inadequate checks carried out by HMRC

[2014] UKFTT 782 (TC)
Bailii

Customs and Excise

Updated: 20 December 2021; Ref: scu.535956

FTTTx Customs and excise – seizure and sale of two vans – Application to strike out appeal by the Respondents – Application to postpone the hearing by the Appellant – Decision and Directions

[2014] UKFTT 779 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 20 December 2021; Ref: scu.535968

FTTTx Customs duties-forfeiture and seizure – reasonableness of decision not to restore – mis-declaration and mis-valuation on importation – silver flakes described as sulphide flakes – HELD – mis- declarations consistent and intentional – not merely administrative error – Border Force applied internal guidelines – reasonable decision not to restore goods – appeal dismissed.

[2014] UKFTT 731 (TC)
Bailii

Customs and Excise

Updated: 20 December 2021; Ref: scu.535789