FTTTx Excise duty – restoration – tobacco smuggling by driver of HGV – driver previously dismissed by related employer for tobacco smuggling – re-employed after pleas from wife – Appellant’s tractor unit seized as well as tobacco – legality of seizure not challenged – UKBA decided to offer to restore tractor unit upon payment of evaded duty – whether such a decision could reasonably have been arrived at – held yes – appeal dismissed
[2013] UKFTT 390 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 18 November 2021; Ref: scu.514187
