References: [2005] UKVAT-Excise E00888
Links: Bailii
EXCS Ratio EXCISE DUTIES – Seizure of excise goods at Hull ferry port – no condemnation proceedings and goods deemed to be forfeit – whether issue of importation of goods for own use can be raised by Appellant before tribunal – yes – whether decision on review to refuse restoration reasonable – no – case remitted by tribunal for further review – appeal allowed
Last Update: 12-Mar-16 Ref: 271964