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

[Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback]

First-tier Tribunal (Tax)

You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Kotarski v The Director of Border Force (EXCISE DUTY TOBACCO : Other) [2018] UKFTT 278 (TC) (25 May 2018)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2018/TC06508.html
Cite as: [2018] UKFTT 278 (TC)(25 May 2018)

[New search] [Printable PDF version] [Help]

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)

BAILII: Copyright Policy | Disclaimers | Privacy Policy | Feedback | Donate to BAILII
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2018/TC06508.html

	[Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback]
	First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Kotarski v The Director of Border Force (EXCISE DUTY TOBACCO : Other) [2018] UKFTT 278 (TC) (25 May 2018) URL: http://www.bailii.org/uk/cases/UKFTT/TC/2018/TC06508.html Cite as: [2018] UKFTT 278 (TC)(25 May 2018)