References: [2008] UKVAT-Excise E01121
Links: Bailii
EXCS EXCISE DUTY – Restoration of seized Mercedes Sprinter — Appellant did not appear – vehicle condemned as forfeit by the magistrates – 100 kilograms of hand rolling tobacco imported – tobacco to be sold on at a profit – no exceptional hardship – was the decision not to restore the vehicle reasonable – yes – Appeal dismissed.
