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Decision Number: |
E 00952 |
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Appellant:
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Cheryll Scott |
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Respondent:
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Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
W Michael S TILDESLEY OBE
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Date Of Decision:
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02/05/2006 |
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Main Category:
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EXCISE DUTY RESTORATION OF VEHICLE (see also EXCISE APPEAL) |
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Main Subcategory:
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Conditions |
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Notes:
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EXCISE DUTY – Restoration of a vehicle subject to payment of restoration fee –Review Officer found the Appellant innocent of unlawful importation but blameworthy in placing no restrictions on the activities of her passengers – found that the Appellant placed restrictions on her passengers – the Review Officer concentrated on the actions of the passengers rather than the Appellant’s actions – the review did not consider the grounds for exceptional hardship in sufficient detail – was the decision to restore the vehicle subject to payment of fee reasonable – no – appeal allowed and further review directed.
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Decision(s) to Download:
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EO00952.doc 
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