SC Duvenbeck Logistik SRL The Director of Border Revenue (EXCISE DUTIES - refusal to restore vehicle) [2021] UKFTT 319 (TC)
Notes: EXCISE DUTIES - refusal to restore vehicle - no request for review within permitted time limit - section 14A FA 1994 -“application for an order that the respondent carries out a review - application allowed
Cited in 3 later judgments