Confiscation of goods by the Director of Border Revenue
In Adrena SP. ZO.O.K v Director of Border Revenue (TC 03112 – 6 December 2013) the DBR had refused to restore 17 000 litres of beer and lager which had been seized as a result of a mismatch between the physical load and the details declared on the electronic administrative document.
The tribunal’s role was to consider the review carried out by the DBR officer. This required investigating the facts which had led to the forfeiture.
The tribunal accepted that the evidence of ownership supplied by Adrena was ‘less than perfect’. However in the absence of an ownership claim by any other person it was reasonable to assume that the goods seized belonged to the person named as ‘transport arranger’ on the electronic administrative declaration.
The tribunal also noted that the review had not taken account of the...
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Confiscation of goods by the Director of Border Revenue
In Adrena SP. ZO.O.K v Director of Border Revenue (TC 03112 – 6 December 2013) the DBR had refused to restore 17 000 litres of beer and lager which had been seized as a result of a mismatch between the physical load and the details declared on the electronic administrative document.
The tribunal’s role was to consider the review carried out by the DBR officer. This required investigating the facts which had led to the forfeiture.
The tribunal accepted that the evidence of ownership supplied by Adrena was ‘less than perfect’. However in the absence of an ownership claim by any other person it was reasonable to assume that the goods seized belonged to the person named as ‘transport arranger’ on the electronic administrative declaration.
The tribunal also noted that the review had not taken account of the...
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If you do not subscribe but are a registered user, please enter your details in the following boxes:
