Reynolds v Customs and Excise: Excs 27 May 2004

EXCS EXCISE DUTIES – Importation of 25 kg of hand rolling tobacco by driver of vehicle – importation of 13 kg tobacco and 13000 cigarettes by his 2 passengers – forfeiture of vehicle and goods – whether review decision not to restore vehicle and goods was reasonable – appeal dismissed

Citations:

[2004] UKVAT-Excise E00724

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 23 March 2022; Ref: scu.271807