FTTTx CUSTOMS and EXCISE DUTIES – Hydrocarbon Oils – Vehicles legally seized for using rebated heavy oil as a road fuel and putting same in a road vehicle – whether contamination of DERV (Diesel Fuel for road use) by faulty supply line – no – whether unmitigated restoration fee disproportionate – no – Appeal dismissed.
Ruthven Gemmells TJ
[2014] UKFTT 629 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 09 November 2021; Ref: scu.533702
