UAB Transagma v Director of Border Revenue  UKFTT 126 (TC) involved a decision by UK Border Force not to restore a vehicle in which 166,000 cigarettes were found. The cigarettes attracted duty of over £35,000. The vehicle was seized under the Customs and Excise Management Act 1979. UAB Transagma appealed against the non-restoration to the First-tier Tribunal (Tax Chamber).
William Dean was instructed on behalf of the Director of Border Revenue to resist the appeal. The Tribunal agreed that the reviewing officer had correctly applied the relevant policy and that she had been entitled to come to the decision at which she had ultimately arrived. That was the case notwithstanding an apparent error in the text of the decision itself, because the reviewing officer had in fact applied the correct test. The Tribunal agreed that the company had not performed basic reasonable checks on its cargo.
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