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:
Jurisdiction:
England and Wales
Customs and Excise
Updated: 17 July 2022; Ref: scu.559906