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E Rider Ltd v Revenue and Customs (Excise – Seizure of Electric Bicycles and Window Tint Film): FTTTx 9 Jun 2021

Refusal of request for restoration – whether or not refusal to restore unreasonable – yes, because proportionality was not properly considered as regards the availability of a lesser sanction – whether or not proportionate – no – appeal allowed and directions given
[2021] UKFTT 209 (TC)
Bailii
England and Wales

Updated: 20 October 2021; Ref: scu.663753 br>

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