EXCISE DUTY – Restoration appeal – whether refusal to restore a valuable vehicle was disproportionate in circumstances where the vehicle’s owner (the Appellant) had not himself attempted to import excise goods illegally – this had been done by his passenger (his stepson) – the vehicle’s value was about 10 times the duty sought to be evaded – the Appellant had misled the Officer at the time of the importation in a misguided attempt to protect his passenger – the Appellant knew at the time of the attempted importation that he was facilitating his passenger’s attempt at smuggling – held the refusal to restore was not unreasonable and the sanction suffered by the Appellant was not disproportionate – Lindsay v CandE Commissioners [2002] EWCA Civ 607 followed – appeal dismissed
[2011] UKFTT 299 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 10 November 2021; Ref: scu.443083
