References: [2003] UKVAT-Excise E00597
Links: Bailii
Excs EXCISE DUTY – excise goods and truck transporting goods seized at Dover on return to UK – truck restored on payment of fee in the amount of duty sought to be evaded – goods condemned as forfeit by the court – appellant contending before tribunal that goods purchased in Belgium for his own use – attempted deception found to have been practised by appellant with a view to evasion of duty – held on facts to be reasonable for Customs review officer to conclude that vehicle should not be restored save on payment of fee in the amount of the duty sought to be evaded – appeal dismissed
