FTTTx Excise Duty – drawback claims – whether goods available for inspection for two clear business days – no – whether sufficient evidence of duty paid – no – nature of Tribunal’s jurisdiction – whether HMRC’s decision not to waive compliance with strict requirements reasonable – appeal dismissed.
Citations:
[2010] UKFTT 122 (TC)
Links:
Customs and Excise
Updated: 17 August 2022; Ref: scu.408971