FTTTx EXCISE DUTY – RESTORATION OF MOTOR VEHICLE – Appellant owner of a vehicle used for the commercial importation of large quantities of cigarettes – Appellant had a history of being involved in commercial importation – Appellant took no steps to prevent his vehicle from being used in smuggling -Was the non-restoration of the vehicle proportionate to the Appellants’ contravention? – Yes – Did the non-restoration create exceptional hardship? – No – Was the decision not to restore the vehicle reasonable? – Yes – Appeal dismissed.
 UKFTT 450 (TC)
Customs and Excise
Updated: 20 November 2021; Ref: scu.515221