Appeal against decision under section 152(b) of the Customs and Excise Management Act 1979 refusing to restore vehicle seized under section 139(1) of that act as being liable to forfeiture under section 141(1)(a) of the act. Failure to supply underlying written policy for exercise of the section 152(b) power. Tribunal’s jurisdiction under section 16(4) of the Finance Act 1994. Section 16(6)(a) of the Finance Act 1994. Legal burden versus evidential burden. Consideration of Gora v The Commissioners of Customs and Excise  EWCA Civ 525 and of Golobiewska v The Commissioners of Customs and Excise  EWCA Civ 607. Next decision will not inevitably be the same on remittal-John Dee Limited v The Commissioners of Customs and Excise  EWCA Civ 62. Allowed and remitted.
 UKFTT 206 (TC)
England and Wales
Updated: 25 October 2021; Ref: scu.663670