Dineen v Customs and Excise: Excs 31 Jul 2003

Excs EXCISE DUTY – respondents refusal to restore excise goods to female appellant and car used by female appellant and friend to transport excise goods to male appellant – failure by respondents to prove that excise goods held or to be used for commercial purpose – finding of innocence on part of male appellant – appeal allowed.

Citations:

[2003] UKVAT-Excise E00453

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 30 July 2022; Ref: scu.271525