Excs EXCISE DUTY – Restoration of Porshe Boxster motor vehicle– whether the 24kg of hand rolling tobacco was for personal or commercial use – commercial use for profit – was the non-restoration proportionate to the Appellant’s contravention – yes – did the non-restoration of the vehicle create exceptional hardship – no – was the decision not to restore the vehicle reasonable – yes – Appeal dismissed.
Citations:
[2005] UKVAT-Excise E00843
Links:
Customs and Excise
Updated: 18 July 2022; Ref: scu.271925