References: [2006] UKVAT-Excise E00990
Links: Bailii
Excs EXCISE TRANSIT PROCEDURE – revocation of excise duty guarantee given by transporter under CEMA 1979 s 157 – AADs not accompanying consignments from UK to France under duty suspension – transporter purporting to create substitute AAD – excise goods consigned to France diverted to West Midlands – AAD purporting to show receipt of goods in France not proved – observations on reasonableness of revocation – appeal dismissed
