Rodovasco Transportes E Terraplanagens v Revenue and Customs: Excs 31 Oct 2005

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 andpound;7,792 – Value of vehicle and trailer andpound;10,700 – Refusal not disproportionate – Appeal dismissed

Citations:

[2005] UKVAT-Excise E00925

Links:

Bailii

Customs and Excise

Updated: 18 July 2022; Ref: scu.272003