Malt Beverages Bvba v Director for Border Revenue and Revenue and Customs: FTTTx 29 Jan 2016

Excise Duty Restoration of Goods (See Also Excise Appeal) EXCISE DUTY- seizure of goods -refusal to restore – whether conclusion that appellant had failed to prove ownership of goods unreasonable – no – in cases where decisions were flawed decision not to restore would inevitably be the same if further review directed – appeals dismissed

Citations:

[2016] UKFTT 49 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 17 July 2022; Ref: scu.559906