Duell v Customs and Excise: Excs 17 Feb 2005

RESTORATION – Seizure of excise goods and vehicle – Large quantity of goods – Restoration sought on ground of exceptional hardship – Evidence of inconvenience and hardship resulting from seizure of vehicle – Whether hardship exceptional – No – Appeal dismissed

Citations:

[2005] UKVAT-Excise E00850

Links:

Bailii

Customs and Excise

Updated: 18 July 2022; Ref: scu.271924