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PROCEDURE � strike out application � holding of excise goods with no duty paid � no timely challenge against seizure � deemed forfeiture � grounds of appeal no merits � no reasonable prospect of success � application granted TC07468
Ms Sarah Mitchell, Solicitor, Office of the Advocate General, for the Respondents
Mr Zaki (�the appellant�) lodged a Notice of Appeal on 17 October 2018 against an Excise Duty Assessment in the sum of �19,304 issued to him on 7 February 2017.
On 14 October 2019 (three weeks before the scheduled hearing), the respondents (�HMRC�) applied to the Tribunal to strike out the appeal. All relevant documents had been lodged in time, and witnesses were in attendance on the day for the substantive hearing to proceed. The Tribunal heard HMRC�s application as a preliminary matter, and disposed of the proceedings by granting the strike-out application.
The relevant provisions under the Excise Goods (Holding, Movement and Duty Point) Regulations 2010/593 (�The 2010 Regulations�) are the following:
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