EXCISE DUTY – history of appellant’s commercial vehicles being used by its drivers for smuggling cigarette – deemed forfeiture of vehicles and tobacco – vehicles previously restored to appellant for fee – appellant warned that in future vehicles may not be restored – whether non-restoration of tractor unit and trailers reasonable – appeal dismissed
[2009] UKFTT 338 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 27 December 2021; Ref: scu.409173