UTTC EXCISE DUTY – RESTORATION OF EXCISE GOODS AND VEHICLE – Jurisdiction of Tribunal – Deemed forfeiture – Did the Tribunal err in law in accepting jurisdiction on lawfulness of seizure and or underlying facts of own use – No – Appeal dismissed.
Citations:
[2010] UKUT 116 (TCC)
Links:
Jurisdiction:
England and Wales
Citing:
Appeal from – Jones v Revenue and Customs FTTTx 18-Jun-2009
FTTTx EXCISE GOODS RESTORATION – VEHICLE RESTORATION – own use? – yes – appeal allowed. . .
Cited by:
Appeal from – Revenue and Customs v Jones and Another CA 18-Jul-2011
HMRC appealed against an order for the return to the owner of goods seized under the 1979 Act. The respondents imported tobacco and alcohol which was seized. They said it had been for personal use. HMRC now said that the Tribunal’s jurisdiction to . .
Lists of cited by and citing cases may be incomplete.
Customs and Excise
Updated: 31 March 2022; Ref: scu.428147