Excise duty – tobacco and cigarettes – whether open to importer to raise legality of seizure after condemnation proceedings determined against him – no – whether decision to refuse restoration of goods reasonable – yes – appeal dismissed
Citations:
[2011] UKFTT 307 (TC)
Links:
Jurisdiction:
England and Wales
Customs and Excise
Updated: 17 September 2022; Ref: scu.443053
