Baldwin v Customs and Excise: Excs 11 Nov 2004

Excs EXCISE DUTY – importation of 10,000 cigarettes and 6 kg of hand rolling tobacco from Majorca – aeroplane traveller – forfeiture of goods – whether decision not to restore was reasonable – appeal allowed

Citations:

[2004] UKVAT-Excise E00827

Links:

Bailii

Customs and Excise

Updated: 18 July 2022; Ref: scu.271892