Excise Duty – Importation of tobacco and alcohol for ‘a commercial purpose’ – Seizure of Audi A4 – Whether the goods acquired that were not for own use or to be given away were only to be transferred to others for reimbursement of cost – Appeal dismissed – Right to request a re-hearing at which the Appellant would be present in person to give evidence and the circumstances where the Tribunal might agree and order that such a re-hearing be allowed
Citations:
[2008] UKVAT-Excise E01088
Links:
Jurisdiction:
England and Wales
Customs and Excise
Updated: 18 July 2022; Ref: scu.272165
