Oliver v Customs and Excise: Excs 22 Feb 2005

EXCISE DUTY – forfeiture of vehicle – importation of 22.5 kg hand rolling tobacco by driver and two passengers – whether decision not to restore vehicle was reasonable – appeal dismissed

Citations:

[2005] UKVAT-Excise E00848

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 18 July 2022; Ref: scu.271933