Shears v Customs and Excise: Excs 25 Mar 2004

Excs RESTORATION – 3 trips to Calais by different routes on the same day – returning with more than allowance on each occasion – Commissioners acted reasonably – appeal dismissed

Citations:

[2004] UKVAT-Excise E00685

Links:

Bailii

Customs and Excise

Updated: 18 July 2022; Ref: scu.271754