EXCISE – Restoration Refusal – Owner of car lending to a friend – Owner not present at the seizure – Primary facts in dispute – Determination by Tribunal on whether the friend used the vehicle for smuggling – Found he did – Whether the owner was aware that the friend borrowed the car for smuggling – Found she was – Whether the car was adapted for smuggling – Found it was – Proportionality of the refusal to restore considered – Decision maker on review considering the reasonableness of the original decision – Held he should have considered its correctness – Review decision unreasonable for that and other reasons in relation to findings of primary fact – Appeal allowed – Further review directed in the light of the Decision
Citations:
[2003] UKVAT-Excise E00421
Links:
Jurisdiction:
England and Wales
Customs and Excise
Updated: 18 July 2022; Ref: scu.271498