Booze Factory (UK) Ltd v Revenue & Customs (EXCISE DUTY RESTORATION OF GOODS (see also EXCISE APPEAL) : Dismissed on facts) [2017] UKFTT 324 (TC)
Decision Number: TC 05802
Appellant: Booze Factory (UK) Limited
Respondent: The Commissioners for Her Majesty's Revenue & Customs
Chairmen / Special Commissioners: Miss Jane BAILEY
Date Of Decision: 19/04/2017
Main Category: EXCISE DUTY RESTORATION OF GOODS (see also EXCISE APPEAL)
Main Subcategory: Dismissed on facts
Notes: EXCISE DUTY – alcohol – restoration sought and refused – whether the Respondents’ decision not to restore was reasonable – appeal dismissed