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
Bailii
England and Wales
Customs and Excise
Updated: 27 November 2021; Ref: scu.272051
