Excise Duty – order of magistrates’ court condemning goods as forfeited
– further goods deemed to be duly condemned as forfeited – application by
owner of goods for restoration of goods – decision not to restore goods – review
decision upholding original decision not to restore goods – review decision set
aside by First-tier Tribunal – directions as to further review – whether
directions appropriate – extent to which further review should investigate for
any purpose whether duty paid on goods which were condemned as forfeited.