EXCISE DUTY – travellers bringing excise goods into United Kingdom for distribution at cost to friends and family – goods and vehicle seized – vehicle offered for restoration for its value, being less than the duty evaded – whether decision reasonable – yes – appeal dismissed.
Citations:
[2005] UKVAT-Excise E00857
Links:
Jurisdiction:
England and Wales
Customs and Excise
Updated: 02 June 2022; Ref: scu.271929