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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> ARABIAN OUD CO LTD v Revenue & Customs (CUSTOMS & EXCISE - Convention on International Trade in Endangered Species) [2022] UKFTT 127 (TC) (11 April 2022)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2022/TC08458.html
Cite as: [2022] UKFTT 127 (TC)
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| Decision Number: | TC 08458 |
| Appellant: | ARABIAN OUD CO LTD |
| Respondent: | Her Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
Jonathan CANNAN |
| Date Of Decision: | 11/04/2022 |
| Main Category: | PROCEDURE |
| Main Subcategory: | Other |
| Notes: | CUSTOMS & EXCISE - Convention on International Trade in Endangered Species - importation of agarwood products - importation relying on invalid re-export certificates and an invalid import permit - goods seized - restoration of the goods - whether decision refusing restoration was unreasonable - appeal dismissed |