Ecoadana SRO v Revenue and Customs (EXCISE DUTY RESTORATION OF GOODS (see also EXCISE APPEAL) : Jurisdiction)

PROCEDURE � application for appeal to be struck out � jurisdiction of Tribunal in �restoration� appeals � application allowed but proceedings stayed to enable appellant to amend its Notice of Appeal

Will Hays, instructed by the General Counsel and Solicitor to HM Revenue and Customs, for the Respondents

The appellant has made an appeal to the Tribunal that relates to HMRC�s refusal to restore oil that was seized in 2013. HMRC have applied to the Tribunal for that appeal to be struck out on the basis that the Tribunal has no jurisdiction to deal with it.

On 24 August 2013, HMRC seized a quantity of oil, and a tractor and trailer unit that was transporting that oil, because they considered that the oil was subject to duty which had not been paid. The International Consignment Note that accompanied the oil showed the �sender� as �Biogenis Sp Z o o Sp. K� (�Biogenis�), the �consignee� as Ekoadana S.R.O (�Ecoadana� [1] , the appellant in the appeal that is before the Tribunal) and the carrier as �Tomski Trans� (�Tomski�). Officer G McLuckie of HMRC issued a �Seizure Information Notice� on the same date.

On 27 August 2013, HMRC sent a �Notice of Seizure� to Marcin Tomkowicz at Tomski by post to the address in Poland shown on the International Consignment Note referred to at [3] above stating that the oil and vehicles had been seized and explaining that: