FTTTx EXCISE DUTY – Restoration of vehicle for a fee – Appellant pleading own use and disproportionate sanction – Appellant did not pursue condemnation proceedings before magistrates – Tribunal not entitled to reopen issue of own use – Tribunal obliged to deal with the Appeal on the footing of a commercial importation – review decision reasonable – Appeal dismissed.
Judges:
Tildelsey OBE
Citations:
[2009] UKFTT 207 (TC)
Links:
Customs and Excise
Updated: 17 August 2022; Ref: scu.409027
