Excise Duty – seizure of vehicle – restoration of vehicle refused – reviewing officer decided that owner was complicit in smuggling attempt – whether or not decision of officer was reasonable – held no – decision remitted for a further review
Citations:
[2020] UKFTT 510 (TC)
Links:
Jurisdiction:
England and Wales
Customs and Excise
Updated: 27 November 2022; Ref: scu.661812