Zelazowska v The Director of Border Revenue (Excise Duty Restoration of Vehicle (See Also Excise Appeal) : Dismissed On Facts): FTTTx 13 Jul 2015 FTTTx EXCISE DUTY – seizure of vehicle – whether decision not to restore was unreasonable – no – appeal dismissed [2015] UKFTT 348 (TC) Bailii England and Wales Customs and Excise Updated: 02 January 2022; Ref: scu.550574