Hacon v Customs and Excise: Excs 10 Jul 2002

Excs EXCISE DUTY – Restoration of vehicle – Tobacco – Partner of Appellant imported tobacco concealed in cases of beer – Importer alleged that he had stolen the beer and did not know tobacco was there – Review officer ignored importer’s account – Review officer failed to review facts – Whether decision reasonable – FA 1994 ss 15(1), 16(4) – Appeal allowed

Citations:

[2002] UKVAT-Excise E00374

Links:

Bailii

Customs and Excise

Updated: 18 July 2022; Ref: scu.271456