Decision Number: | TC 08657 |
Appellant: | S & B DISTRIBUTION LIMITED |
Respondent: | Her Majesty's Revenue & Customs |
Chairmen / Special Commissioners: |
Nigel POPPLEWELL |
Date Of Decision: | 02/12/2022 |
Main Category: | PROCEDURE |
Main Subcategory: | Other |
Notes: | EXCISE DUTY - confiscation of wine - restoration refused - decision to refuse upheld on review - reasonableness of review decision - further review directed |