UAB Justtrans v Director of Border Force
[2023] UKFTT 629 (TC)
Veho Limited v The Director of Border Revenue
13 December 2022
[2022] UKFTT 473 (TC)
First-tier Tribunal
Veho's stuff was seized, they were late asking for it back, but the judge said the delay wasn't too bad and made the border force look at it again.
Key Facts
- •Veho Limited imported alcoholic goods from Italy, using a third-party carrier.
- •UK Border Force seized the goods on 23 October 2020.
- •Veho's request for a review of the seizure was 20 days late.
- •Veho claimed the delay was due to staff being on furlough and overlooking correspondence.
- •The Border Force refused the review citing the late application and lack of reasonable excuse.
- •Veho applied to the Tribunal to order the Border Force to conduct a late review.
Legal Principles
Relief from sanctions test (Martland test)
Martland v HMRC [2018] UKUT 178 (TCC)
Reasonable excuse test
Kolodziejski v HMRC [2016] UKFTT 35 (TC)
Extension of time approach
SC Duvenbeck Logistik SRL v The Director of Border Revenue [2021] UKFTT 0319 (TC)
Denton test for considering late applications
Denton v White [2014] EWCA Civ 90
Outcomes
The Tribunal granted Veho's application.
The Tribunal applied the Martland test, finding the delay was not serious or significant, and the Border Force's prejudice was limited given the length of time the application had been pending and delays caused by the respondent.