FTTTx EXCISE DUTY – Seizure of 18,000 litres of ‘white diesel’ and 6,000 litres of ‘red diesel’ – Whether decision not to restore reasonable and proportionate on facts – Yes – Whether decision not to restore road fuel tankers also seized reasonable and proportionate – No – Appeal allowed in part
[2014] UKFTT 850 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 20 December 2021; Ref: scu.536397