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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> FRAZ Her Majesty's Revenue & Customs (RESTORATION - Appellant imports mobile phones - Appellant claims that the phones were returned to seller for repair and then reimported) [2022] UKFTT 187 (TC) (17 June 2022)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2022/ukftt_tc_2022_187.html
Cite as: [2022] UKFTT 187 (TC)
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| Decision Number: | TC 08512 |
| Appellant: | AMAR FRAZ |
| Respondent: | Her Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
Nicholas Aleksander |
| Date Of Decision: | 17/06/2022 |
| Main Category: | PROCEDURE |
| Main Subcategory: | Other |
| Notes: | RESTORATION - Appellant imports mobile phones -“Appellant claims that the phones were returned to seller for repair and then reimported - goods seized and condemned - seizure not challenged in Magistrates Court - whether same mobile phones were reimported - whether outward processing relief ought to have been claimed - was decision of Border Force officer to refuse restoration unreasonable - yes - appeal allowed, and further review ordered |