Archibald v Revenue and Customs: Excs 18 Jul 2007

Excs Excise Duties – Non restoration of seized goods – whether Appellant’s letter was notice that he claimed the goods were not liable to seizure : para 3 sch 3 CEMA 1979 – held yes – whether question of own use open to the Tribunal – held yes – whether goods were for own use – held no – whether Customs’ decision reasonable : section 16(4) FA 1994 held yes

Citations:

[2007] UKVAT-Excise E01054

Links:

Bailii

Customs and Excise

Updated: 18 July 2022; Ref: scu.272127