Customs and excise – Forfeiture. The Upper Tribunal (Tax and Chancery Chamber) (the tribunal) allowed the appeal by Ms Projosujadi against a decision by the First-tier Tribunal (Tax Chamber) to reject her appeal against the decision by a reviewing officer of the respondent Border Revenue not to restore to her an alligator-skin handbag bought for her in the United States by a friend which had been confiscated by the Border Force because it did not have the relevant certificates. The tribunal decided that in arriving at its decision the FTT had failed to deal with the issue of proportionality, thereby erring in law. The matter was remitted for further review by a different officer.