Stefaniak v Revenue and Customs: Excs 20 Mar 2008

EXCISE DUTY – restoration of vehicle used for attempted smuggling of 80,000 cigarettes – numerous previous trips by the same vehicle and another car and on two occasions the occupants were leaving the UK carrying large sums of cash – whether non-restoration reasonable – yes – appeal dismissed

Citations:

[2008] UKVAT-Excise E01101

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 13 September 2022; Ref: scu.272179