References: [2008] UKVAT-Excise E01117
Links: Bailii
EXCS EXCISE DUTY – Restoration appeal – restoration of excise goods seized – Appellant’s case was that they were imported for his own use – Decision that it would not be an abuse of this Tribunal’s process to consider this issue notwithstanding the Appellant’s indication to the Commissioners that he did not wish to contest the legality of the seizure in the Magistrates’ Court – Decision on the facts that the Customs officers’ decision not to restore the goods on the grounds that they were imported for commercial purposes was not unreasonable – appeal dismissed
