Revenue and Customs v Race: UTTC 15 Jul 2014

UTTC EXCISE DUTY – assessment in relation to excise goods seized from respondent – appeal from refusal to strike out statutory appeal – appeal allowed in part – ground of appeal struck out in part – application remitted

Warren J P
[2014] UKUT 331 (TCC)
England and Wales
CitedRevenue and Customs v Jones and Another CA 18-Jul-2011
HMRC appealed against an order for the return to the owner of goods seized under the 1979 Act. The respondents imported tobacco and alcohol which was seized. They said it had been for personal use. HMRC now said that the Tribunal’s jurisdiction to . .

Cited by:
CitedStaniszewski v Revenue and Customs (Excise Duty Appeals : Jurisdiction) FTTTx 17-Jul-2015
FTTTx EXCISE DUTY – assessment to excise duty and a non-deliberate wrongdoing penalty following the seizure of goods on their being brought into the UK from an EU Member State – whether the appeal should be . .

Lists of cited by and citing cases may be incomplete.

Customs and Excise

Updated: 01 November 2021; Ref: scu.534524