EXCISE – Restoration – Application by Customs to dismiss appeal as abuse of process – Deemed forfeiture of 5000 cigarettes – Appellant claiming cigarettes for own use – Notice 12A (October 2002) – Appellant sent Letters A and B both appealing against seizure and requesting restoration – Customs’ letter stating restoration could not be considered until condemnation determined – Appeal against seizure withdrawn – Application under Rule 6 that restoration appeal asserting own use could not be entertained – Whether Tribunal has power to dismiss appeal on such application – Held that no power – Finding that not abuse of process because Appellant misled – Finance Act 1994 s.16 – Trib Rules 1986 r.6(1), 18(1) – Customs application dismissed
Citations:
[2005] UKVAT-Excise E00896
Links:
Jurisdiction:
England and Wales
Customs and Excise
Updated: 18 July 2022; Ref: scu.271980