EXCISE DUTY – seizure of Mercedes car allegedly used to transport excise goods which duty unpaid – appellant’s father appealed legality of seizure as owner of car – condemnation proceedings brought in magistrates’ court – condemnation order made did not extend to car – held tribunal had no jurisdiction to consider non restoration of car to appellant since magistrates’ court held it belonged to her father
Citations:
[2005] UKVAT-Excise E00859
Links:
Jurisdiction:
England and Wales
Customs and Excise
Updated: 05 June 2022; Ref: scu.271927