EXCISE DUTY – Vehicle seized and condemned as liable to forfeiture under CMA – restoration appeal – Tribunal confined to considering the reasonableness of UKBA’s decision to refuse restoration following HMRC v Jones and Jones – whether exceptional circumstances existed which rendered that decision unreasonable – held there were none – appeal dismissed
Citations:
[2012] UKFTT 395 (TC)
Links:
Jurisdiction:
England and Wales
Customs and Excise
Updated: 03 November 2022; Ref: scu.462794