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:
Jurisdiction:
England and Wales
Customs and Excise
Updated: 30 July 2022; Ref: scu.271525