Keary and Another v The Director of Border Revenue and Revenue and Customs (Excise Duty Restoration of Vehicle (See Also Excise Appeal) : Other): FTTTx 11 May 2015

FTTTx EXCISE DUTY – seizure and condemnation of imported tobacco and vehicle – seizure of excise goods and vehicle not contested – tobacco and vehicle deemed condemned as forfeit – request for restoration of vehicle refused – duty assessed and penalties imposed – appeals against assessments for duty struck out previously – appeals against refusal to restore vehicle and penalties – whether decision to refuse restoration reasonable – no – whether reasonable excuse or special circumstances – no – appeal allowed in part

[2015] UKFTT 208 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 30 December 2021; Ref: scu.547405