FTTTx Restoration appeal – Claim by appellant for restoration of suitcase and contents – Whether Tribunal has jurisdiction to hear appeal – No evidence of seizure that could engage Customs and Excise Management Act 1979 and/or Finance Act 1994 – Not within jurisdiction of Tribunal – Appeal struck out under rule 8 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009
[2015] UKFTT 133 (TC)
Bailii
Customs and Excise Management Act 1979
England and Wales
Customs and Excise
Updated: 29 December 2021; Ref: scu.545100