Dharmesh Sangani Ltd v Director of Border Revenue: FTTTx 20 May 2019

Customs Duty – Restoration – Gold Jewellery Under-Declared – jewellery seized as liable to forfeiture – restoration refused – whether decision not to restore was one that could reasonably have been arrived at – yes – appeal dismissed

Citations:

[2019] UKFTT 318 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 19 September 2022; Ref: scu.637890