Kimpton and Another (T/A P and H Kimpton Transport) v Customs and Excise; Excs 13 Dec 2004

References: [2004] UKVAT-Excise E00836
Links: Bailii
Excs EXCISE DUTY – Restoration of Tractor unit used for transporting large quantities of vodka – whether appellant had taken all reasonable steps to prevent diversion – finding that Appellant had acted with lack of care – appeal dismissed.