FTTTx Excise Duty Restoration of Goods (See Also Excise Appeal) : Own Use – EXCISE DUTY – alcohol brought into UK by courier for owner – alcohol seized – condemnation proceedings not started – restoration for a fee.
Held: (1) the issue of ‘own use’ was open to the tribunal – Jones distinguished, (2) the alcohol was for own use but was liable to duty and legally seized; the(3) the officer’s written decision on review was unreasonable, but (4) it appeared that the decision actually made was different from the written one, and that actual decision was not unreasonable. Directions made.
[2015] UKFTT 402 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 03 January 2022; Ref: scu.551539