Kowalski v The Director of Border Revenue (Excise Duty Restoration of Vehicle (See Also Excise Appeal) : Owner Not User): FTTTx 16 Jun 2016

FTTTx EXCISE DUTY – restoration – vehicle and trailer seized with goods belonging to another – refusal to restore vehicle and trailer – whether sufficient evidence that rented to driver – whether owner aware of adaptations – whether hardship resulting from seizure exceptional – held, insufficient evidence to demonstrate that Border Force decision unreasonable – appeal dismissed

[2016] UKFTT 422 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 17 January 2022; Ref: scu.565779