Harding v Customs and Excise; Excs 4 Aug 2003

References: [2003] UKVAT-Excise E00467
Links: Bailii
Excs Seizure of load of vodka and vehicle – haulier sole trader with one vehicle – restoration of the vehicle offered on payment of value of vehicle – what enquiries should Appellant have made – disproportionate under First Protocol of Human Rights Convention – Appeal allowed