FTTTx EXCISE DUTY- Goods deemed condemned – appellant did not apply for the case to be heard by the Magistrates’ Court as he had been advised he would have to pay the costs of andpound;1700 immediately – goods therefore deemed condemned Tribunal no jurisdiction to hear argument as to own use – application on grounds of hardship for return of vehicle – appellant able to obtain another vehicle – case dismissed
Judges:
Porter J
Citations:
[2010] UKFTT 420 (TC)
Links:
Jurisdiction:
England and Wales
Customs and Excise
Updated: 31 August 2022; Ref: scu.426592