FTTTx EXCISE DUTIES – Restoration – Reasonableness of decision to not to restore used vehicle and trailer seized in the course of smuggling tobacco into the UK – Previous decision of Tribunal holding decision not to restore unreasonable and direction to carry out further review taking into account Tribunal’s findings of fact – Decision on review to restore vehicle on payment of fee of andpound;32,825-Whether decision reasonable in all the circumstances-No-Appeal allowed
Herrington J
[2013] UKFTT 634 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 25 November 2021; Ref: scu.517718
