Hemms v Revenue and Customs: FTTTx 9 Dec 2009 FTTTX Excise Duty – Seizure of vehicle – Refusal of restoration – Whether refusal reasonable in the circumstances – Yes – Appeal dismissed Citations: [2009] UKFTT 355 (TC) Links: Bailii Customs and Excise Updated: 17 August 2022; Ref: scu.409147