Hunova-Trans KFT v HMRC: UTTC 10 May 2011

EXCISE DUTIES – restoration – seizure of vehicle used for smuggling – refusal to restore – appeal against refusal dismissed by First-tier Tribunal – whether decision of the First-tier Tribunal was perverse – no – appeal dismissed

Citations:

[2011] UKUT 194 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 13 September 2022; Ref: scu.440825