(Excise Duty Restoration of Vehicle (See Also Excise Appeal) : Review Directed) Customs and Excise – appellant’s vehicle seized on suspicion of carrying derv (on which excise duty due) – appellant thought that the load was lubricating oil (on which excise duty not due) – seizure lawful – HMRC refused restoration based on appellant’s awareness of nature of load – held: decision unreasonable as in fact appellant not so aware – not inevitable that HMRC would make same decision on facts found by tribunal – appeal allowed – HMRC directed to undertake fresh review
Citations:
[2017] UKFTT 212 (TC)
Links:
Jurisdiction:
England and Wales
Customs and Excise
Updated: 06 February 2022; Ref: scu.578551