The First Tier Tribunal (FTT) has ruled in favour of the wine producer and exporter Cantina Levorato SRL against two assessments of excise duty of £1,294,028 from HMRC in regard to the sale of duty on suspended shipments of wine between September 2009-10.

Cantina Levorato sold 43 consignments of wine to a company called 13 Ten between 9 September 2009 and 22 September 2010. The wine was to be sent to an approved warehouse in Liverpool which was operated by a company called Plutus, and was to be shipped by Slovenia-based Resped Transport.