FTTTx Excise Duty – Importation of tobacco products – Concealment – Seizure and confiscation of tobacco and vehicle – CEMA 1979 sections 139 and 141 – Refusal of restoration of vehicle – Whether refusal reasonable in the circumstances – Yes – Whether exceptional hardship – No – Appeal dismissed.
[2013] UKFTT 512 (TC)
Bailii
Customs and Excise
Updated: 21 November 2021; Ref: scu.516303
