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

References: [2003] UKVAT-Excise E00487
Links: Bailii
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
Statutes: Excise Duties (Personal Reliefs) Order 1992