PROCEDURE – strike out application – holding of excise goods with no duty paid – no timely challenge against seizure – deemed forfeiture – grounds of appeal no merits – no reasonable prospect of success – application granted
Citations:
[2019] UKFTT 696 (TC)
Links:
Jurisdiction:
England and Wales
Customs and Excise
Updated: 20 November 2022; Ref: scu.646916