“…t was precluded from arguing that no excise duty point had arisen by a line of authorities starting with the decision of this court in HMRC v Jones and Another [2011] EWCA Civ 824. In that case, tobacco and the taxpayers’ car in which it had been transported were seized by HMRC. The taxpayers did not challenge the seizure in the magistra…”
“…hat period “the thing in question shall be deemed to have been duly condemned as forfeited”. As this court explained in Revenue & Customs Commissioners v Jones [2011] EWCA Civ 824, [2012] Ch 414, the result of this statutory deeming is that, on any subsequent appeal under section 16 of the Finance Act 1994 against a refusal to restore th…”