EXCISE DUTIES – Excise Duties (Personal Reliefs) Order 1992 – Community travellers entering UK with large quantity if cigarettes – seizure of goods and vehicle – whether review decision following refusal to restore unreasonable
Citations:
[2003] UKVAT-Excise E00487
Links:
Statutes:
Excise Duties (Personal Reliefs) Order 1992
Customs and Excise
Updated: 18 July 2022; Ref: scu.271552