EXCISE DUTY RESTORATION OF VEHICLE – owner not user – owner anticipating use of vehicle for importation of excise goods – owner indirectly contributing to smuggling attempt – non-restoration of forfeited vehicle reasonable – appeal dismissed
Citations:
[2007] UKVAT-Excise E01048
Links:
Jurisdiction:
England and Wales
Excise
Updated: 24 April 2022; Ref: scu.272123