EXCISE DUTY RESTORATION OF GOODS – jurisdiction – condemnation proceedings before Magistrates Court instituted and abandoned in favour of request for restoration of excise goods – allegation before tribunal that the goods were for own use and that they should for that reason be restored – abandonment of condemnation proceedings indicative of acceptance that seizure lawful – improper for tribunal to assume jurisdiction of magistrates as to lawfulness of seizure — result of review of decision not to restore goods which upheld original decision found to be not unreasonable – appeal dismissed
Citations:
[2005] UKVAT-Excise E00854
Links:
Jurisdiction:
England and Wales
Customs and Excise
Updated: 04 June 2022; Ref: scu.271926