FTTTx EXCISE DUTIES – Cooking wine and cooking cognac – appeal against refusal to restore goods seized for non-payment of excise duty on importation from France – new appeal against assessment to duty of goods in stock – whether the goods were exempt from excise duty under art. 27(1) of Directive 92/83/EEC – whether s.4FA 1995 adequately implements art. 27(1)(f) of the Directive – reference to the Court of Justice of the EU – consideration of the implementation of its Judgment – whether HMRC had shown concrete, objective and verifiable evidence that the goods had been subject to an incorrect application of the Directive by the French authorities – held that they had – whether the UK’s system under s.4 FA 1995 of refund of duty paid on proof of qualifying use in the manufacture of foodstuffs was a legitimate implementation of the Directive – held that it was – held that duty was payable under the assessments – new appeal dismissed – held that the reasons given for refusal to restore the seized goods were flawed in that they did not refer to the possibility that duty paid could be refunded to the Appellant on proof of appropriate use of the goods in the manufacture of foodstuffs – original appeal allowed and a further review directed under s.16(4) FA 1994
[2013] UKFTT 278 (TC)
Bailii
Updated: 27 October 2021; Ref: scu.503567