Excs EXCISE DUTY – Restoration of seized motor vehicle – the cigarettes and tobacco were sold for a profit – the non-restoration was proportionate to the contravention – no exceptional hardship – no third party owner – no reasons given for the deemed decision – outcome of a further review inevitably the same – non-restoration decision reasonable – Appeal dismissed.
Citations:
[2004] UKVAT-Excise E00705
Links:
Customs and Excise
Updated: 18 July 2022; Ref: scu.271768