Excise Duty – restoration – Customs Excise and Management Act 1979 sections 88 and 139 – adaptation of vehicle for purpose of concealment of goods – seizure and confiscation of vehicle – refusal of restoration – Romanian owner denied knowledge of adaptation – s 16 Finance Act 1994 – whether the review officer had taken into account irrelevant considerations and disregarded relevant considerations in reaching her decision – yes – whether refusal reasonable and proportionate in the circumstances – no – appeal allowed – further review directed under s 16(4)(b) FA 1994
Citations:
[2015] UKFTT 177 (TC)
Links:
Statutes:
Customs Excise and Management Act 1979 88 139
Jurisdiction:
England and Wales
Customs and Excise
Updated: 23 May 2022; Ref: scu.547387