Semple v Revenue and Customs: FTTTx 16 Feb 2022

Excise Duty – Decision Not To Restore A Vehicle – ss 88, 139 and 152 of the Customs and Excise Management Act 1979 and reg. 88 of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010 – vehicle adapted to conceal goods and seized as liable to forfeiture – no condemnation proceedings and no challenge to legality of seizure therefore vehicle (and goods) deemed as forfeit – Jones and Race considered – whether review reasonable – yes – Appeal dismissed


[2022] UKFTT 73 (TC)




England and Wales

Customs and Excise

Updated: 01 May 2022; Ref: scu.675637