Excs Excise duty-owner of car lending to a friend-friend on-lending car to another person not knowing that person would use it for smuggling-whether reasonable not to restore car to owner-whether disproportionate violation of owner’s right to peaceful possession of the car-appeal allowed
Citations:
[2002] UKVAT-Excise E00247
Links:
Customs and Excise
Updated: 18 July 2022; Ref: scu.271448