Morgan v Revenue & Customs [2009] UKFTT 134 (TC) (19 June 2009)

Morgan v Revenue & Customs [2009] UKFTT 134 (TC) (19 June 2009)

The tribunal held that Mr Morgan had the opportunity to challenge the legality of the seizure in the condemnation proceedings before the magistrates' court, and his reasons for not doing so did not justify reopening the issue in the tribunal. It would be an abuse of process to allow the legality of the seizure to be challenged in restoration proceedings. The Commissioners' decision not to restore the goods was reasonable and in accordance with their stated policy.

Citation
[2009] UKFTT 134 (TC)
Parties
Appellant: John Morgan; Respondents: The Commissioners for Her Majesty's Revenue and Customs (Excise Duty)
Jurisdiction
United Kingdom
Judgment Date
19 June 2009
Procedural Posture
Excise Duty Restoration Appeal / First Tier Tribunal (tax), Appeal Against Refusal to Restore Seized Goods
Outcome
Appeal dismissed
Legal Topics
Excise Duty, Restoration of Seized Goods, Abuse of Process, Jurisdiction of Tribunal, Condemnation Proceedings, Commercial Use of Imported Goods
Tax Law Customs and Excise Law Administrative Law Excise Duty Restoration of Seized Goods Abuse of Process Jurisdiction of Tribunal Condemnation Proceedings +1 more

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Parties

John Morgan

Appellant

The Commissioners for Her Majesty's Revenue and Customs (Excise Duty)

Respondents

Procedural Posture

Excise Duty Restoration Appeal / First Tier Tribunal (tax), Appeal Against Refusal to Restore Seized Goods

Legal Issues

  1. 1 Whether the tribunal can consider the legality of the seizure of goods in restoration proceedings after condemnation by a magistrates' court
  2. 2 Whether the Commissioners' decision not to restore the seized tobacco was reasonable

Ratio Decidendi

The tribunal held that Mr Morgan had the opportunity to challenge the legality of the seizure in the condemnation proceedings before the magistrates' court, and his reasons for not doing so did not justify reopening the issue in the tribunal. It would be an abuse of process to allow the legality of the seizure to be challenged in restoration proceedings. The Commissioners' decision not to restore the goods was reasonable and in accordance with their stated policy.

Court Disposition

Appeal dismissed