References: [2007] UKVAT-Excise E01075
Links: Bailii
Excs Customs and Excise -request for return of vehicle – 18,160 cigarettes- 27.69 litres of beer – 2.7 litres of spirits- failure to disclose when stopped – Iranian cigarettes – alleged purchase outside European Community – not agreed – appellant smuggling – request for review refused – appeal dismissed
