Lewis v Revenue & Customs [2012] UKFTT 326 (TC) (24 April 2012)

Lewis v Revenue & Customs [2012] UKFTT 326 (TC) (24 April 2012)

The tribunal is bound by the magistrates' court's condemnation of the goods as forfeit and cannot revisit the lawfulness of the seizure or the factual findings underlying that condemnation. The grounds advanced by the appellant (personal use, legality of importation, proportionality) cannot be entertained by the tribunal. The appeal is therefore hopeless and the direction to strike out should not be set aside.

Citation
[2012] UKFTT 326 (TC)
Parties
Appellant: Rob Lewis; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
24 April 2012
Procedural Posture
Excise Duty Appeal / Application to Set Aside Direction to Strike Out Appeal
Outcome
Application to set aside direction to strike out appeal refused; appeal remains struck out.
Legal Topics
Excise Duty, Restoration of Seized Goods, Condemnation Proceedings, Tribunal Procedure
Tax Law Customs and Excise Excise Duty Restoration of Seized Goods Condemnation Proceedings Tribunal Procedure

Case Brief

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Parties

Rob Lewis

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Excise Duty Appeal / Application to Set Aside Direction to Strike Out Appeal

Legal Issues

  1. 1 Whether the tribunal can set aside the direction to strike out the appeal against HMRC's refusal to restore seized tobacco goods
  2. 2 Whether the tribunal can revisit the lawfulness of the condemnation of goods by the magistrates' court

Ratio Decidendi

The tribunal is bound by the magistrates' court's condemnation of the goods as forfeit and cannot revisit the lawfulness of the seizure or the factual findings underlying that condemnation. The grounds advanced by the appellant (personal use, legality of importation, proportionality) cannot be entertained by the tribunal. The appeal is therefore hopeless and the direction to strike out should not be set aside.

Court Disposition

Application to set aside direction to strike out appeal refused; appeal remains struck out.

Orders

  • Judge Wallace’s direction to strike out Mr Lewis’s appeal is not set aside.
  • The appeal remains struck out.