FTTTx Customs duties-forfeiture and seizure – reasonableness of decision not to restore – mis-declaration and mis-valuation on importation – silver flakes described as sulphide flakes – HELD – mis- declarations consistent and intentional – not merely administrative error – Border Force applied internal guidelines – reasonable decision not to restore goods – appeal dismissed.
[2014] UKFTT 731 (TC)
Bailii
Customs and Excise
Updated: 20 December 2021; Ref: scu.535789