Evans v Revenue and Customs: Excs 19 Jun 2007

EXCISE DUTY RESTORATION OF VEHICLE – owner not user – owner anticipating use of vehicle for importation of excise goods – owner indirectly contributing to smuggling attempt – non-restoration of forfeited vehicle reasonable – appeal dismissed

Citations:

[2007] UKVAT-Excise E01048

Links:

Bailii

Jurisdiction:

England and Wales

Excise

Updated: 24 April 2022; Ref: scu.272123