Excise Duty – alleged breach of S.13 HODA – seizure of vehicle containing evidence of rebated fuel – S.139 and S.141 CEMA – Appeal against review decision to levy fee for restoration – Appeal Allowed.
[2011] UKFTT 331 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 11 November 2021; Ref: scu.443059