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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Kotarski v The Director of Border Force (EXCISE DUTY TOBACCO : Other) [2018] UKFTT 278 (TC) (25 May 2018)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2018/TC06508.html
Cite as: [2018] UKFTT 278 (TC)(25 May 2018)
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| Decision Number: | TC 06508 |
| Appellant: | Maciej Kotarski |
| Respondent: | The Director of Border Force |
|
Chairmen / Special Commissioners: |
W Ruthven GEMMELL |
| Date Of Decision: | 25/05/2018 |
| Main Category: | EXCISE DUTY TOBACCO |
| Main Subcategory: | Other |
| Notes: | EXCISE DUTY - seizure of unprocessed tobacco - refusal to restore - decision based on alleged failure to prove ownership - whether ownership established - yes - decision based on alleged suspicion of complicity in the production of illicit tobacco products - whether unreasonable - yes - Customs and Excise Management Act 1979, Sections 49, 139, 141, 152 and 170 - Appeal allowed. |