FTTTx EXCISE DUTY – importation of tobacco – notice of claim in respect of condemnation proceedings not served within 30 day time limit – tobacco and car seized- offer to restore car on payment of 100% of duty- review decision – terms of offer to restore upheld – appeal – whether review decision unreasonable – role of tribunal in finding the facts against which the reasonableness of decision is to be judged – Gora and Others v Customs and Excise Commissioners applied – irrelevant factor taken into account – would decision inevitably have been the same – yes – appeal dismissed
[2014] UKFTT 1073 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 24 December 2021; Ref: scu.540307