FTTTx Excise Duty – whether decisions and review decisions refusing requests for restoration of seized alcohol were unreasonable – ‘burden of proof’ issues and the Appellant’s contention that HMRC should have sustained the refusal of requests, rather than the Appellant demonstrate unreasonable features of the decisions to refuse restoration – confused issues concerning any claim that the duty had indeed been paid notwithstanding that in one case condemnation proceedings in the Magistrates’ Courts had not been commenced, and that such proceedings had been commenced and then withdrawn in the second case in issue – Appeal dismissed
Citations:
[2014] UKFTT 552 (TC)
Links:
Jurisdiction:
England and Wales
Customs and Excise
Updated: 31 August 2022; Ref: scu.526945