FTTTx Excise duties – Restoration – Reasonableness of decision to not to restore used vehicle and trailer seized in the course of smuggling tobacco into the UK – Second seizure within a short period after a similar incident — In both cases driver responsible and haulier not complicit – UKBA’s decision based on conclusion that haulier’s standard of care was inadequate – Whether decision reasonable in all the circumstances – No – Appeal allowed
Citations:
[2012] UKFTT 355 (TC)
Links:
Jurisdiction:
England and Wales
Customs and Excise
Updated: 03 November 2022; Ref: scu.462746