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Corach International Transport Ltd v Revenue and Customs: FTTTx 12 Aug 2022

CUSTOMS AND EXCISE – seizure of vehicle – appeal against decision not to restore the vehicle – s 152(b) Customs and Excise Management Act 1979 – s 16 Finance Act 1994 – whether the refusal decision could not reasonably have been arrived at – appeal allowed – further review directed

Citations:

[2022] UKFTT 272 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 13 September 2022; Ref: scu.680656

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