FTTTx EXCISE DUTY – restoration – decision not to restore tractor and trailer – decision sent by fax to Appellant – no request for review within 45 days – application made nine months later and refused by Border Force – whether appropriate to order review – no – held on evidence that Appellant received complete decision by fax – held in the alternative that receipt of incomplete fax should have put Appellant on enquiry as to nature of letter – absence of justification for ordering late review – absence of review precluded appeal against restoration
[2013] UKFTT 330 (TC)
Bailii
Customs and Excise
Updated: 17 November 2021; Ref: scu.513489
