References: [2008] UKVAT-Excise E01105
Links: Bailii
Excs EXCISE DUTY – seizure of cigarettes and vehicle – Appellant claimed that the vehicle belonged to him and that he was unaware of the conduct of the driver – refusal to restore the vehicle – Appellant appealed under Finance Act 1994 s 16(4) – Appellant decided at the hearing not to pursue his appeal – appeal dismissed
Last Update: 02-Feb-16 Ref: 272182