Butters v Revenue and Customs: Excs 6 Jun 2005

EXCS EXCISE DUTIES – Seizure of excise goods at Hull ferry port – no condemnation proceedings and goods deemed to be forfeit – whether issue of importation of goods for own use can be raised by Appellant before tribunal – yes – whether decision on review to refuse restoration reasonable – no – case remitted by tribunal for further review – appeal allowed

Citations:

[2005] UKVAT-Excise E00888

Links:

Bailii

Customs and Excise

Updated: 18 July 2022; Ref: scu.271964