Koluch v Revenue and Customs: Excs 26 Jun 2008

EXCS EXCISE DUTY – NON RESTORATION OF MOTOR VEHICLE – The Appellant was the owner of the vehicle – not present at the seizure – the vehicle was used for smuggling excise goods – Appellant did not take reasonable steps to prevent the vehicle from being used for smuggling – evidence indicated that the Appellant knew about the smuggling attempt – non-restoration of vehicle proportionate – no exceptional hardship – review decision reasonable – Appeal dismissed

Citations:

[2008] UKVAT-Excise E01122

Links:

Bailii

Customs and Excise

Updated: 18 July 2022; Ref: scu.272199