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CUSTOMS DUTY � restoration � seizure of jewellery � whether decision not to restore as amended by subsequent decision to restore subject to conditions was reasonable � no � appeal allowed
The Appellant, Ms Rida Zahra, appeals against a formal internal review decision of the Respondent, the Director of Border Revenue, initially issued on 21 August 2014 and subsequently amended on 28 August 2015.�
The proceedings (and the earlier proceedings under reference TC/2013/07145) are part of a long running saga which began on 30 May 2013, when the Appellant, who was travelling with her mother, was stopped at Birmingham International Airport on her return from Pakistan.� Six items of gold jewellery, comprising four gold bangles and two chains (one of which bore the name �Rida�), were seized from her as liable to forfeiture.�
The Appellant did not contest the legality of the seizure within the one month period allowed for appeals, but she did request restoration of the seized goods in a letter dated 7 June 2013.� In a letter dated 17 July 2013, the Respondent refused restoration of the seized goods on the grounds that it was not the Border Force�s policy to restore seized goods other than in �exceptional circumstances� and there were no exceptional circumstances in this case.�
The Appellant requested a review of the decision in a letter dated 8 August 2013.� That letter made a number of representations including:
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