Cassidy and Another v Customs and Excise: Excs 22 Aug 2003

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:

Bailii

Statutes:

Excise Duties (Personal Reliefs) Order 1992

Customs and Excise

Updated: 18 July 2022; Ref: scu.271552