Seizure of and refusal to restore Appellant’s vehicle – commercial importation of tobacco – purchase made by Appellant’s passenger – Appellant’s assertion he was not complicit in the purchase – proportionality – hardship – appeal dismissed
[2010] UKFTT 595 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 12 January 2022; Ref: scu.567536