FTTTx EXCISE – seizure of crocodile skin handbag – failure to obtain CITES import permit – Appellant advised by AHVLA that goods fell within Appendix 1 of CITES – retrospective permit applied for but refused – forfeiture of handbag – Border Force refusal to restore upheld on review – handbag in fact within Appendix II of CITES – further application for retrospective permit – further refusal by AHVLA – Border Force review decision confirmed – whether discretion fettered – held, yes – whether refusal to restore Wednesbury unreasonable – held, yes because of failure to take into account all relevant factors – whether decision proportionate under EU law and the Convention – held, no – appeal allowed and Directions given
[2015] UKFTT 147 (TC)
Bailii
England and Wales
Customs and Excise, Animals
Updated: 01 November 2021; Ref: scu.546591
