Kotarski v The Director of Border Force (EXCISE DUTY TOBACCO : Other) [2018] UKFTT 278 (TC)
Notes: EXCISE DUTY - seizure of unprocessed tobacco - refusal to restore - decision based on alleged failure to prove ownership - whether ownership established - yes - decision based on alleged suspicion of complicity in the production of illicit tobacco products - whether unreasonable - yes - Customs and Excise Management Act 1979, Sections 49, 139, 141, 152 and 170 - Appeal allowed.