Taylor v Customs and Excise: Excs 14 Jan 2002

Excs Importation of large quantities of dutiable goods – Seizure of vehicle – Vehicle belonging to driver’s partner – Restoration offered subject to conditions – Reasonableness – Presumption of commerciality, appeal dismissed

Citations:

[2002] UKVAT-Excise E00215

Links:

Bailii

Customs and Excise

Updated: 18 July 2022; Ref: scu.271447