FTTTx EXCISE DUTY RESTORATION OF VEHICLE – vehicle restored for fee representing excise duty on goods seized (hand rolled tobacco) – level of fee – non-apportionment of fee to goods attributable to appellant – appellant offered to pay fee – appellant incurred other costs relating to seizure and restoration – whether decision to restore for fee should have been made sooner – whether decision one that could not reasonably have been arrived at? – no – appeal dismissed
Citations:
[2013] UKFTT 228 (TC)
Links:
Jurisdiction:
England and Wales
Customs and Excise
Updated: 05 December 2022; Ref: scu.491850
