Formosa v Revenue and Customs: Excs 25 Jul 2005

EXCISE DUTIES – Restoration of commercial vehicle – Vehicle and trailer seized after search revealing nearly 2.8 million cigarettes – Restoration of vehicle offered on payment of pounds 5,400 – Market value of vehicle materially less – Appeal dismissed upon undertakings by HMRC to restore vehicle on payment of pounds 2,500

Citations:

[2005] UKVAT-Excise E00899

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 01 April 2022; Ref: scu.271973