References: [2005] UKVAT-Excise E00919
Links: Bailii
Excs Ratio EXCISE DUTIES – interception of vehicle – driven by Appellant’s husband vehicle found to contain 80,000 cigarettes in respect of which duty had not been paid – seizure of vehicle – request by Appellant for restoration – application of restoration policy – whether Appellant sole owner of vehicle – whether vehicle jointly owned – Appellant without involvement in any offence – Appellant an innocent party – Whether reasonable not to restore vehicle – Whether decision not to restore based upon correct findings as to ownership of the vehicle – Appeal allowed
Last Update: 06-Apr-16
Ref: 271995