Gollogly Transport v Revenue and Customs: Excs 4 Jul 2006

Excise – Detention and seizure of hydrocarbon fuel oils- Notice served under paragraph 1 of Schedule 3 of the Customs and Excise Management Act 1979- absence of appeal notice within one month- solicitors involved- request for restoration of fuel – refusal of restoration – appeal- operation of deeming provision in paragraph 5 of 1979 Act – whether appellant able on appeal to seek determination on issue of lawfulness of detention and seizure- absence of good reasons for non service of notice of appeal

[2006] UKVAT-Excise E00971
England and Wales

Customs and Excise

Updated: 27 November 2021; Ref: scu.272051