FTTTx Excise Duty – alcohol, vehicle and trailer seized – instructions received from unknown person by mobile telephone – appellant made two cross-channel return trips in quick succession – trailer swaps – appellant could not contest seizure – Regulation 13(2) making delivery or holding
[2015] UKFTT 125 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 09 November 2021; Ref: scu.544576