EXCISE DUTY – vehicle used for importation of tobacco goods to give to workmen in return for services rendered – importation was commercial and for profit – original Tribunal directed re-review relating to hardship and proportionality – whether re-review refusing restoration of vehicle was reasonable – appeal dismissed
Citations:
[2005] UKVAT-Excise E00907
Links:
Jurisdiction:
England and Wales
Customs and Excise
Updated: 06 February 2022; Ref: scu.271979
