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:
Customs and Excise
Updated: 18 July 2022; Ref: scu.271924