EW Excise Duty – order of magistrates’ court condemning goods as forfeited – further goods deemed to be duly condemned as forfeited – application by owner of goods for restoration of goods – decision not to restore goods – review decision upholding original decision not to restore goods – review decision set aside by First-tier Tribunal – directions as to further review – whether directions appropriate – extent to which further review should investigate for any purpose whether duty paid on goods which were condemned as forfeited
[2014] UKUT 226 (TCC)
Bailii
England and Wales
Customs and Excise
Updated: 17 December 2021; Ref: scu.534512