excs EXCISE DUTY – importation of 34.5kg hand rolling tobacco and 8400 cigarettes by 2 men travelling in vehicle – forfeiture of vehicle and goods – vehicle owned by their sister’s partner – claim for restoration of vehicle by owner – whether review decision to offer conditional restoration of vehicle for a fee of andpound;1450 was reasonable – appeal dismissed
Citations:
[2004] UKVAT-Excise E00740
Links:
Jurisdiction:
England and Wales
Customs and Excise
Updated: 18 July 2022; Ref: scu.271829