References: [2005] UKVAT-Excise E00932
Links: Bailii
Ratio: Excs EXCISE DUTY – restoration of trailer – Appellant no involvement and no responsibility for unlawful importation of alcohol – Appellant’s previous offence not relevant to circumstances of the appeal – Respondents failed to apply their mind to the individual circumstances and the issue of proportionality – was the decision not to restore the seized trailer reasonable – no – appeal allowed
Last Update: 23-Jul-16
Ref: 272011