Excise Duty – Forfeiture – Whether Person Reasonable – Yes – Appeal Dismissed Citations: [2011] UKFTT 377 (TC) Links: Bailii Statutes: Excise Goods (Holding, Movement, Warehousing and REDs Regulations 1992 4 6 60, Customs and Excise Management Act 1979 139(1) Customs and Excise Updated: 17 September 2022; Ref: scu.443122