Morgan v Revenue and Customs: FTTTx 19 Jun 2009

FTTTx EXCISE DUTY – 8.5 kgs of hand-rolling tobacco seized by Commissioners on grounds imported for commercial use – condemnation proceedings commenced in magistrates’ court – Commissioners decision not to restore goods – appellant failed to attend magistrates’ court hearing and goods condemned – restoration proceedings commenced – whether appellant entitled to challenge legality of seizure of goods in restoration proceedings – no, on grounds it would be abuse of process – whether decision not to restore was reasonable – yes – appeal dismissed – Council Directive (EEC) No 92/12 Arts 7 to 9; The Excise Goods, Beer and Tobacco Products (Amendment) Regulations 2002 SI 2002 No. 2691; Customs and Excise Management Act 1979 Ss 49(1) and 152(b); Finance Act 1994 Ss 14 to 16
[2009] UKFTT 134 (TC)
England and Wales

Updated: 18 February 2021; Ref: scu.373688