FTTTx EXCISE DUTY – Appeal against decision not to restore vehicle seized on entry into the UK – Whether the decision could reasonably have been reached – Yes – Whether exceptional hardship – No – Appeal dismissed
Brooks TJ
[2013] UKFTT 643 (TC)
Bailii
England and Wales
Citing:
Cited – Harris v The Director of Border Revenue FTTTx 19-Feb-2013
FTTTx EXCISE DUTY – restoration – whether decision not to restore reasonable having regard in particular to evidence of travel patterns of which was not before the officer making the decision.
Hellier TJ . .
Lists of cited by and citing cases may be incomplete.
Customs and Excise
Updated: 26 November 2021; Ref: scu.518599