Kimpton and Another (T/A P and H Kimpton Transport) v Customs and Excise: Excs 13 Dec 2004

Excs EXCISE DUTY – Restoration of Tractor unit used for transporting large quantities of vodka – whether appellant had taken all reasonable steps to prevent diversion – finding that Appellant had acted with lack of care – appeal dismissed.

Citations:

[2004] UKVAT-Excise E00836

Links:

Bailii

Customs and Excise

Updated: 18 July 2022; Ref: scu.271913