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Buckley v Customs and Excise: Excs 14 Aug 2003

EXCISE DUTY – restoration of tractor unit used to import 5.9 million cigarettes from Eire on which UK excise duty had not been paid offered to haulier on terms – equal to value of unit – whether disproportionate – whether appellant negligent in completing CMR on basis of information supplied by storeman -appeal dismissed.

Citations:

[2003] UKVAT-Excise E00479

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 18 July 2022; Ref: scu.271549

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