Stephen v Revenue and Customs (Customs and Excise Duty - Restoration) [2021] UKFTT 105 (TC) (6 April 2021)

The review decision by HMRC not to restore the sword was reasonable, as it took into account all relevant considerations, contained no error of law, and was open to a reasonable officer. The Tribunal's power did not extend to remaking the decision or considering the legality of the seizure.

Citation: [2021] UKFTT 105
Parties: Appellant: Michael Stephen; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction: United Kingdom
Judgment Date: 06 April 2021
Procedural Posture: Customs and Excise Duty Restoration Appeal / First Tier Tribunal (tax Chamber) Decision on Paper Without Hearing
Outcome: Appeal dismissed
Legal Topics: Restoration of Seized Goods, Prohibited Weapons, Reasonableness of Administrative Decisions

Customs and Excise Law Administrative Law Restoration of Seized Goods Prohibited Weapons Reasonableness of Administrative Decisions

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Parties

Michael Stephen

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Customs and Excise Duty Restoration Appeal / First Tier Tribunal (tax Chamber) Decision on Paper Without Hearing

Legal Issues

1 Whether the decision not to restore the imported sword was unreasonable under the relevant statutory framework

Ratio Decidendi

Court Disposition

Appeal dismissed