Gardner Shaw (London) Ltd v Revenue and Customs: FTTTx 21 Sep 2010 FTTTx EXCISE DUTY – seizure of goods – refusal to restore – whether reasonable? Yes on the facts – Appeal dismissed [2010] UKFTT 444 (TC) Bailii England and Wales Customs and Excise Updated: 01 November 2021; Ref: scu.426574