EXCISE DUTIES – seizure of speedboat carrying approx 80,000 smuggled cigarettes – restoration refused – was decision reasonable and proportionate? – Lindsay considered – held: yes – appeal dismissed
Citations:
[2021] UKFTT 463 (TC)
Links:
Jurisdiction:
England and Wales
Customs and Excise
Updated: 07 February 2022; Ref: scu.671544