FTTTx Excise duty – non-restoration of vehicle – smuggling of tobacco – whether appellant genuine third party – appellant without any knowledge of use of car for smuggling purposes and denying any involvement – review officer’s approach flawed – failed to consider relevant facts which indicated that the vehicle would not be further used for smuggling – disregarded information about hardship caused to the appellant – whether the decision not to restore the vehicle was reasonable – appeal allowed and further review directed
[2014] UKFTT 918 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 21 December 2021; Ref: scu.537255