EXCISE DUTIES – restoration – reasonableness of decision on review not to restore vehicle and trailer after initial decision to restore subject to payment of the duty – whether driver and haulier complicit in attempted smuggling – whether haulier taken appropriate steps to discourage smuggling – no – appeal dismissed
[2012] UKFTT 667 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 24 January 2022; Ref: scu.466224