RESTORATION – Appellant imports mobile phones -‘Appellant claims that the phones were returned to seller for repair and then reimported – goods seized and condemned – seizure not challenged in Magistrates Court – whether same mobile phones were reimported – whether outward processing relief ought to have been claimed – was decision of Border Force officer to refuse restoration unreasonable – yes – appeal allowed, and further review ordered
Citations:
[2022] UKFTT 187 (TC)
Links:
Jurisdiction:
England and Wales
Customs and Excise
Updated: 08 July 2022; Ref: scu.678633