EXCISE DUTY – seizure of private car carrying excisable goods liable to forfeiture – request for restoration of car – restoration refused – discretion of UK Border Force – whether or not decision of reviewing officer reasonable – held not – direction that Commissioners should conduct a further review of the original decision
[2018] UKFTT 748 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 01 January 2022; Ref: scu.632442