The FTT upheld HMRC’s refusal to restore vehicles that were forfeited as they were used for transporting goods on which duty had not been paid (Sowa t/a Nefaria Trans v HMRC [2023] UKFTT 87 (TC)).
The FTT held that the HMRC decisions with regard to restoration were reasonably arrived at within the terms of the legislation. (The tribunal also emphasised that “the fact that we have dismissed the appeals does not mean that we have determined that Ms Sowa knowingly smuggled goods into the United Kingdom”. Rather, the problem lay with her “lack of any material due diligence”.)