References: [2005] UKVAT-Excise E00925
Links: Bailii
Excs EXCISE – Restoration refusal – Overseas Haulier carrying beer with no evidence that duty paid and inadequate documentation – Appellant did not attend – Hearing in absence – No checks made by Appellant as to load – Excise duty £7,792 – Value of vehicle and trailer £10,700 – Refusal not disproportionate – Appeal dismissed
