Kotarski v The Director of Border Force (EXCISE DUTY TOBACCO : Other) [2018] UKFTT 278 (TC) (25 May 2018)

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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.
PDF Copy:                                 [2018] UKFTT 278 (TC)


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URL: http://www.bailii.org/uk/cases/UKFTT/TC/2018/TC06508.html