Excise Duty – Seizure of alcohol from trader – whether we should consider facts relevant to whether duty had been paid when the Appellant had not brought condemnation proceedings before the Magistrates’ Court – facts relevant to duty payment – facts relevant to mitigation, the reasonableness of the decision and of four earlier reviews and consideration of proportionality – Further Review ordered
[2009] UKFTT 256 (TC)
Bailii
England and Wales
Updated: 27 October 2021; Ref: scu.409074