Jones v Revenue & Customs [2009] UKFTT 133 (TC) (18 June 2009)

Jones v Revenue & Customs [2009] UKFTT 133 (TC) (18 June 2009)

The Tribunal found that the goods were imported for the appellants' own use, not for commercial purposes, and that the refusal to restore the goods was unreasonable. The appeal was allowed, and a new review was ordered, taking into account the Tribunal's findings.

Citation
[2009] UKFTT 133 (TC)
Parties
Appellants: Lawrence and Joan Jones; Respondents: The Commissioners for Her Majesty's Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
18 June 2009
Procedural Posture
Excise Appeal / Final Judgment
Outcome
appeal allowed
Legal Topics
Excise Duty, Restoration of Seized Goods, Own Use, Abuse of Process, Jurisdiction, Human Rights
Tax Law Customs and Excise Excise Duty Restoration of Seized Goods Own Use Abuse of Process Jurisdiction Human Rights

Case Brief

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Parties

Lawrence and Joan Jones

Appellants

The Commissioners for Her Majesty's Revenue and Customs

Respondents

Procedural Posture

Excise Appeal / Final Judgment

Legal Issues

  1. 1 Whether the Tribunal can consider the legality of the seizure after withdrawal from condemnation proceedings
  2. 2 Whether the goods were imported for own use or commercial purpose
  3. 3 Whether refusal to restore seized goods was reasonable

Ratio Decidendi

The Tribunal found that the goods were imported for the appellants' own use, not for commercial purposes, and that the refusal to restore the goods was unreasonable. The appeal was allowed, and a new review was ordered, taking into account the Tribunal's findings.

Court Disposition

appeal allowed

Orders

  • Respondents directed to carry out a new review of their decision not to restore the seized excise goods and vehicle, taking into account Tribunal's findings that goods were not for commercial purpose.