Logistika Peklaj A.S. DOO -v- Director of Border Revenue (No. 2) First-tier Tribunal Tax Chamber Decision

A further 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 July 2012 not to restore 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 without the payment of a restoration fee of £32,825.00.

The Tax Tribunal in upholding a previous appeal made by ebl miller rosenfalck on behalf of Logistika Peklaj had held that UK Border Agency’s previous decision not to restore the vehicle and trailer to the company was unreasonable and had directed the UK Border Agency to carry out a further review taking into account the Tribunal’s findings of fact.

The Tax Tribunal accepted the Slovenian Company’s argument that the further review that was subsequently carried out leading to the decision made by the UK Border Agency only to restore the vehicle on payment of a fee of £32,825.00 was unreasonable.

The Tribunal then went on to direct that the UK Border Agency conduct a further review of the decision not to restore the vehicle without the payment of a fee.

The Tribunal also expressly found that HM Custom’s failure to show that there had been due regard to the Tribunal’s previous findings was put at its most charitable discourteous and that the Company’s criticism of their approach to the further review that had been carried out was understandable.

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