Egan and Another v Customs and Excise: Excs 20 Feb 2004

Restoration of Vehicle – Dismissed on facts – own use – Excise duty – hand rolling tobacco – whether for own use or commercial importation – seizure of goods and vehicle – restoration of vehicle on payment of sum equal to duty – appeal against review decision on vehicle but not goods – claimed rates of consumption of tobacco

Citations:

[2004] UKVAT-Excise E00635

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 18 July 2022; Ref: scu.271706