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

The review decision 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 powers are limited to reviewing the reasonableness of the decision, not substituting its own view.

Citation: [2021] UKFTT 105 (TC)
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, Tribunal Review Powers, Reasonableness of Administrative Decisions

Customs Law Tax Law Criminal Law Restoration of Seized Goods Prohibited Weapons Tribunal Review Powers Reasonableness of Administrative Decisions

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Downloadable case file Legal principles 3 Authorities cited 6 Party arguments 2 Amounts and remedies 2

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