EXCISE DUTY – restoration of tractor unit used to import 5.9 million cigarettes from Eire on which UK excise duty had not been paid offered to haulier on terms – equal to value of unit – whether disproportionate – whether appellant negligent in completing CMR on basis of information supplied by storeman -appeal dismissed.
Citations:
[2003] UKVAT-Excise E00479
Links:
Jurisdiction:
England and Wales
Customs and Excise
Updated: 18 July 2022; Ref: scu.271549
