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EXCISE DUTY � assessment in relation to excise goods seized from the appellant � application to strike out � no reasonable prospect of appeal succeeding � appeal against duty assessment struck out
This decision deals with the remainder of an application to strike out part of the appeal which was remitted to the First-tier Tribunal following HMRC�s appeal to the Upper Tribunal (Tax and Chancery Chamber). What is left of the application relates to an assessment to excise duty in the sum of �182.84 on 1,180 JPS Red cigarettes (�the Goods�).
The background to the application to strike out is set out in the decision of the Upper Tribunal (Warren J) released on 15 July 2014 and I shall not repeat it here. The issues remitted to this tribunal are set out in the decision of the Upper Tribunal at [52] � [54]. Essentially they are as follows and in the order set out by the Upper Tribunal:
(1) As matter of fact, is there any real prospect of Mr Race being able to establish that he served a notice of claim on HMRC in the period of one month following seizure of his goods? If so,
(2) As a matter of law, does the First-tier Tribunal have jurisdiction to determine whether a notice of claim was served. The alternative is that it is a matter for Mr Race to seek judicial review of HMRC�s failure to act on a valid notice of claim.
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