Decision Number: | TC 08854 |
Appellant: | JP TRANS URK BV |
Respondent: | Her Majesty's Revenue & Customs |
Chairmen / Special Commissioners: |
Jonathan CANNAN |
Date Of Decision: | 05/07/2023 |
Main Category: | PROCEDURE |
Main Subcategory: | Other |
Notes: | Customs and Excise Management Act 1979 - seizure of vehicle used in smuggling of drugs - restoration - whether review decision refusing restoration was reasonable - appeal allowed and directions given for a further review |