William Dean successfully opposes non-restoration appeal in Tax Tribunal



UAB Transagma v Director of Border Revenue [2016] UKFTT 126 (TC) involved a decision by UK Border Force not to restore a vehicle in which 166,000 cigarettes were found. The cigarettes attracted duty of over £35,000. The vehicle was seized under the Customs and Excise Management Act 1979. UAB Transagma appealed against the non-restoration to the First-tier Tribunal (Tax Chamber).

William Dean was instructed on behalf of the Director of Border Revenue to resist the appeal. The Tribunal agreed that the reviewing officer had correctly applied the relevant policy and that she had been entitled to come to the decision at which she had ultimately arrived. That was the case notwithstanding an apparent error in the text of the decision itself, because the reviewing officer had in fact applied the correct test. The Tribunal agreed that the company had not performed basic reasonable checks on its cargo.

The judgment is available on BAILII here.

William was instructed by the Cash Forfeiture and Condemnation Legal Team at the Home Office.

Featured Counsel

William Dean

Call 2011

Latest News & Events

The Dekagram: 20th May 2024

We trust that our readers have been enjoying the Spring sunshine; the team have spent their time in the sun wisely, reading cases so you don’t have to. First we noted a decision which considers the interplay between English and Scottish guardianship; secondly we read…

The Dekagram: 13th May 2024

Last week brought the news that the Australian airline Qantas and the Australian Competition and Consumer Commission have agreed to resolve their dispute over cancelled flights by asking the court to impose a $100 million fine, together with an undertaking by the airline to pay…

Max Melsa appears in Court of Appeal in Re D (Children: Interim Care Order: Hair Strand Testing) [2024] EWCA Civ 498

Max Melsa represented the children, through their Children’s Guardian, in the first case to reach the Court of Appeal specifically dealing with the interpretation of Hair-Strand Tests in care proceedings. The appeal was made by the mother against the interim separation of three children from…

Subscribe to our mailing list

Deka Chambers: 5 Norwich Street, London EC4A 1DR

© Deka Chambers 2024


Portfolio Builder

Select the expertise that you would like to download or add to the portfolio

Download    Add to portfolio   
Title Type CV Email

Remove All


Click here to share this shortlist.
(It will expire after 30 days.)