References: [2005] UKVAT-Excise E00930
Links: Bailii
Excs EXCISE DUTY – Restoration of seized excise goods and Ford transit van–large quantity of hand rolling tobacco imported – contradictory accounts of the Appellant and his brother about the funding arrangements for the purchase of tobacco – Respondents correct in giving weight to these facts – tribunal’s findings of fact support the Respondents conclusion that tobacco imported for commercial purpose – was the non-restoration of transit van proportionate to the Appellant’s contravention – yes – did the non-restoration create exceptional hardship – no – was the decision not to restore the excise goods and the Ford transit van reasonable – yes – Appeal dismissed.
