EXCISE DUTY – RESTORATION WITH CONDITIONS – Appellant’s vehicle with red diesel in fuel tank – innocent mistake – took steps to ensure that drivers did not put red diesel in fuel tank – review officer did not give due weight to individual circumstances – decision unreasonable – Appeal dismissed.
 UKFTT 93 (TC)
England and Wales
Customs and Excise
Updated: 03 August 2022; Ref: scu.373635