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Customs duty - jurisdiction - non-restoration of seized goods - no right of appeal against original decision - need for review before appeal - since appeal is against decision on review - FA 1994 ss 14, 15, 16

These are two applications by the Commissioners to strike out the appeals under Rule 6(1) of the VAT Tribunals Rules 1986 on the ground that on the facts as they stand at present no appeal lies to the Tribunal.

Both appeals are against decisions of the Commissioners dated 27 March 1996 refusing to restore orchid plants/bulbs seized from Jacques Amand Ltd. The goods subject to LON/76/7022 were condemned by Uxbridge Magistrates Court on 22 January 1996.

Under s 16 of the Finance Act 1994 an appeal lies to a Tribunal with respect to any decision of the Commissioners on a review under section 15, including a deemed decision. A review under s 15 follows on a review being required under section 14 by notice in writing