EXCISE DUTY – non-restoration of vehicle – importation of tobacco already held by earlier tribunal to be a commercial importation – earlier tribunal allowing appeal and ordering re-review on single ground of hardship – reviewing officer finding hardship not exceptional and upholding the non-restoration – appeal dismissed
Citations:
[2010] UKFTT 278 (TC)
Links:
Jurisdiction:
England and Wales
Customs and excise
Updated: 17 October 2022; Ref: scu.422253