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First-tier Tribunal (Tax) |
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You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Marion Trading Ltd v Revenue & Customs (RESTORATION OF SEIZED GOODS - Refusal to restore seized goods - whether Border Force failed to take into account relevant considerations) [2024] UKFTT 55 (TC) (16 January 2024) URL: http://www.bailii.org/uk/cases/UKFTT/TC/2024/TC09037.html Cite as: [2024] UKFTT 55 (TC) |
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| Decision Number: | TC09037 |
| Appellant: | MARION TRADING LIMITED |
| Respondent: | His Majesty's Revenue & Customs |
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Chairmen / Special Commissioners: |
Robin VOS |
| Date Of Decision: | 16/01/2024 |
| Main Category: | PROCEDURE |
| Main Subcategory: | Other |
| Notes: | RESTORATION OF SEIZED GOODS - Refusal to restore seized goods - whether Border Force failed to take into account relevant considerations - -Tameside- duty to carry out a sufficient enquiry - whether decision was one which no reasonable officer could have reached (irrational in a Wednesbury sense) - Article 1, Protocol 1 European Convention on Human Rights - whether decision was proportionate in striking a fair balance between the interests of the community and the protection of the right to peaceful enjoyment of the appellant-s possessions - appeal allowed. |
