FTTTx Excise Duty – reclaim of excise duty on export of alcohol – whether claim for Drawback relief valid – No – whether denial of claim disproportionate – No -whether decision unreasonable -No – Appeal dismissed
[2013] UKFTT 285 (TC)
Bailii
Customs and Excise
Updated: 17 November 2021; Ref: scu.513451