RESTORATION – Appellant imported 10kg tobacco and 6,200 cigarettes – Appellant stated that foods were intended as gifts to family who had been generous to him when he was bankrupt – Goods paid for out of money recently inherited – Commissioners decided goods imported for sale at profit because (inter alia) expenditure not commensurate with income – Whether decision reasonable – No – Appeal allowed: further review ordered
RESTORATION APPEAL – Whether appellant may adduce evidence as to whether goods imported for own use – Whether Tribunal may find such facts – Effect of decision of CA in Gora v Customs and Excise Commissioners
Citations:
[2004] UKVAT-Excise E00715
Links:
Jurisdiction:
England and Wales
Customs and Excise
Updated: 18 July 2022; Ref: scu.271817