Sidhom v The Director of Border Revenue (Excise Duty Restoration of Goods (See Also Excise Appeal): FTTTX 11 Dec 2015

FTTTX EXCISE D seizure of two ivory figurines D imported without the required permits D CITES D restoration refused D whether or not the refusal was reasonable D failure to take into account delayed receipt of the notice of seizure D failure to consider proportionality D appeal allowed

[2015] UKFTT 664 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 08 January 2022; Ref: scu.557189