EXCS PROCEDURE – Disclosure – European Commission Letter of Formal Notice – Appeal against decision to restore car on payment of restoration fee – Formal Letter opens enquiry into UK’s response to bootlegging leading possibly to infraction proceedings against UK – Issue in present appeal is whether UK’s policy on restoration of cars used for bootlegging is so disproportionate as to be unreasonable – Application dismissed
[2001] UKVAT-Excise E00243
Bailii
England and Wales
Customs and Excise
Updated: 27 December 2021; Ref: scu.271445