Practice and Procedure

ADRIAN MCGEOWN V CUSTOMS & EXCISE COMMISSIONERS (NO.E00146) (2000)

PUBLISHED October 4, 2000
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Where a road haulier had repeatedly used rebated fuel in road vehicles, and appeared to have ignored warnings about the consequences of any further use of such fuel, it was not unreasonable for the Commissioners to seize and to refuse to restore a vehicle found to be using such fuel, notwithstanding that the value of the vehicle far exceeded the value of the duty lost.

V&DTr (Sunil K Das)

04/10/2000

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