TC09625 - [2025] UKFTT 01066 (TC)

The Customs and Excise Management Act 1979, s 154(2) provides as follows:

“Where in any proceedings relating to customs or excise any question arises as to the place from which any goods have been brought or as to whether or not—

(a)

any duty has been paid or secured in respect of any goods…

(b)

then, where those proceedings are brought by or against the Commissioners, a law officer of the Crown or an officer, or against any other person in respect of anything purporting to have been done in pursuance of any power or duty conferred or imposed on him by or under the customs and excise Acts, the burden of proof shall lie upon the other party to the proceedings.”

In Dawsons CA, Asplin LJ said at [94], by reference to the Factors identified by the UT:

“It seems to me, therefore, that the matters at (3) and (4) of [149] of the UT decision, being the time at which the excise point arose and where the goods were being held at that time, are factors to be taken into consideration where an assessment is challenged on the basis that an earlier excise duty point can be established. In the circumstances of this case, the burden of proof is on DWL [the Appellant]. ”