McNally and McNally v Customs and Excise: Excs 10 May 2004

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:

Bailii

Customs and Excise

Updated: 18 July 2022; Ref: scu.271804