Logistika Peklaj A.S. DOO -v- Director of Border Revenue First-tier Tribunal Tax Chamber Decision

A decision has now been made by the First Tier Tribunal Tax Chamber upholding the Appeal made by ebl miller rosenfalck on behalf of Logistika Peklaj against a decision taken by UK Border Agency in September 2010 to seize a Tractor Unit and Trailer belonging to the Company following the discovery at Customs of a quantity of tobacco that was being smuggled into the UK.

The Tax Tribunal accepted the Slovenian Company’s argument that as the Haulage Company importing goods in to the UK the standard of care they had exercised was not inadequate as had maintained by the UK Border Agency and that they were not in any way complicit with regard to the actions of its errant driver.

The Tribunal also expressly found that the UK Border Agency failed to give due consideration as to the different practices in other EU Member States as to the steps taken prior to the employment of drivers in other jurisdictions.

John Kenneally advised Logistika Peklaj and instructed Mr Ben Douglas-Jones of 5 Paper Buildings to act on the Company’s behalf.