EXCISE DUTY – NON-RESTORATION OF VEHICLE – the Appellant’s vehicle seized for carrying 12 kilograms of hand rolling tobacco – no challenge to the magistrates on seizure – importation for commercial purposes – was the decision not to restore the vehicle reasonable? – Yes – Appeal dismissed.
[2012] UKFTT 245 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 18 November 2021; Ref: scu.462682
