Excs EXCISE DUTY – restoration of excise goods and motor vehicle – strong circumstantial case to support a finding of commercial importation – Appellant stated his job was in jeopardy because he could not get to work on time without his vehicle – Appellant failed to explain the position regarding the other vehicle registered in his name – no exceptional hardship – the offer of restoration of the vehicle on payment of a fee was proportionate – review decision reasonable – appeal dismissed
Citations:
[2005] UKVAT-Excise E00923
Links:
Customs and Excise
Updated: 18 July 2022; Ref: scu.272000