EXCISE DUTIES – appellants intercepted carrying goods within minimum indicative limits – history of recent trip – aggregate quantities brought into country substantial – whether review officer’s conclusion that importations commercial reasonable – yes – whether grounds for restoration – no – appeal dismissed
Citations:
[2004] UKVAT-Excise E00712
Links:
Customs and Excise
Updated: 18 July 2022; Ref: scu.271804