The decision to refuse a retrospective licence for the importation of antique ivory, was one for the Department of Environment Transport and the Regions, and not one for the Commissioners of Customs and Excise. An appeal against a refusal could not therefore lie to the VAT Tribunal, even though they had been seized by the Commissioners.
Citations:
Times 14-Jun-2000, Gazette 22-Jun-2000
Statutes:
Commission Regulation EC/939/97 (OJ 1997 LI40/9) Art 8(3)
Jurisdiction:
England and Wales
Environment, Administrative, Customs and Excise
Updated: 15 May 2022; Ref: scu.79395