Commissioners for HM Revenue and Customs v Jones [2011] EWCA Civ 824; [2011] WLR (D) 236
“The first tier and upper tribunals were statutory appellate tribunals which had not been given any original jurisdiction for resolving disputes as to whether or not goods were imported legally for personal use. The issue could only be decided by the court. The first tier tribunal’s jurisdiction was limited to hearing an appeal against a discretionary decision by HM Commissioners for Revenue and Customs not to restore the seized goods to the importer.”
WLR Daily, 18th July 2011
Source: www.iclr.co.uk
