Vognmandsforretning A/S v Customs and Excise: Excs 16 May 2003

RESTORATION – HGV – Refusal to restore – English driver employed by Danish haulier – Large quantity of tobacco found in trailer – whether Appellant had taken all reasonable steps to prevent smuggling – Failure to consider normal Danish practices – Whether restoration on payment of duty on tobacco ‘reasonable’ – Appeal allowed

Citations:

[2003] UKVAT-Excise E00417

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 28 July 2022; Ref: scu.271503