United Kingdom First-tier Tribunal (Tax) 30 April 2015, TC 04415 (Usman Shah v Director of Border Revenue)

[2015] UKFTT 0222 (TC) TC04415 Appeal number:TC/2014/03496 CUSTOMS DUTIES - seizure of watch – reasonableness of decision to refuse restoration – appeal dismissed FIRST-TIER TRIBUNAL TAX CHAMBER USMAN SHAH Appellant - and - DIRECTOR OF BORDER REVENUE Respondent TRIBUNAL: JUDGE VICTORIA NICHOLL MR HENRY RUSSELL OBE Sitting in public at Priory Courts, Birmingham B4 6DS on 1 April 2015 The