Excise duty – restoration – vehicle seized for being used for smuggling – third party owner – whether owner innocent of and blameless for the smuggling – yes – whether decision not to offer vehicle for restoration reasonable – no – whether third party owner had taken reasonable steps to prevent the vehicle being used for smuggling – no – appeal allowed and further review directed
Citations:
[2009] UKFTT 222 (TC)
Links:
Jurisdiction:
England and Wales
Customs and Excise
Updated: 25 September 2022; Ref: scu.409049
