Excs Restoration of vehicle seized by Customs sought – order in condemnation proceedings declared forfeit goods (25kgs. hand rolling tobacco and 600 cigarettes) and seized vehicle in which they were carried – vehicle used for part-time taxi business – exceptional hardship and proportionality considered – appeal dismissed
Citations:
[2006] UKVAT-Excise E00993
Links:
Jurisdiction:
England and Wales
Customs and Excise
Updated: 18 July 2022; Ref: scu.272066