FTTTx Excise and Customs Duty – restoration refusal – seizure and confiscation of Rolex watch – whether the review officer had taken into account irrelevant considerations and disregarded relevant considerations in reaching his decision – whether refusal reasonable and proportionate in the circumstances – no – appeal allowed – further review directed under s.16(4)(b) FA 1994
Citations:
[2017] UKFTT 264 (TC)
Links:
Jurisdiction:
England and Wales
Customs and Excise
Updated: 24 March 2022; Ref: scu.581691
