References: [2004] UKVAT-Excise E00686
Links: Bailii
EXCISE DUTY – restoration of seized excise goods and conditional restoration of motor vehicle – whether the goods were for personal or commercial use – commercial use but selling at above cost price to family and cost price to friends – Appellant knew what he was doing wrong – the non-restoration and conditional restoration proportionate to the Appellant’s contravention – yes – did the conditional restoration of the vehicle create exceptional hardship – no – was the decision not to restore the excise goods and offer conditional restoration of the vehicle reasonable – yes – appeal dismissed
Last Update: 29-Nov-15 Ref: 271732