Galbraith v Revenue and Customs: Excs 27 Sep 2006

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:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 18 July 2022; Ref: scu.272066