References: [2008] UKVAT-Excise E01124
Links: Bailii
EXCS Customs and Excise, Community Shopping, seizure of goods; legality of seizure; deemed forfeiture; restoration appeal; jurisdiction; abuse of process; whether legality of seizure can be raised in restoration appeal.

References: [2008] UKVAT-Excise E01128
Links: Bailii
Statutes: Hydrocarbon Oil Duties Act 1979

References: [2008] UKVAT-Excise E01121
Links: Bailii
EXCS EXCISE DUTY – Restoration of seized Mercedes Sprinter — Appellant did not appear – vehicle condemned as forfeit by the magistrates – 100 kilograms of hand rolling tobacco imported – tobacco to be sold on at a profit – no exceptional hardship – was the decision not to restore the vehicle reasonable – yes – Appeal dismissed.

References: [2006] UKVAT-Excise E00993
Links: Bailii
Excs Restoration of vehicle seized by Customs sought – order in condemnation proceedings declared forfeit goods (25kgs. hand rolling tobacco and 600 cigarettes) and seized vehicle in which they were carried – vehicle used for part-time taxi business – exceptional hardship and proportionality considered – appeal dismissed

References: [2003] UKVAT-Excise E00416
Links: Bailii
Excs EXCISE DUTY – importation of tobacco products in excess of MILS – whether for appellant’s use and held for commercial purposes – appellant’s failure to stay for interview – held Customs decision not to restore goods unreasonable – appeal allowed

References: [2008] UKVAT-Excise E01122
Links: Bailii
EXCS EXCISE DUTY – NON RESTORATION OF MOTOR VEHICLE – The Appellant was the owner of the vehicle – not present at the seizure – the vehicle was used for smuggling excise goods – Appellant did not take reasonable steps to prevent the vehicle from being used for smuggling – evidence indicated that the Appellant knew about the smuggling attempt – non-restoration of vehicle proportionate – no exceptional hardship – review decision reasonable – Appeal dismissed

References: [2004] UKVAT-Excise E00705
Links: Bailii
Excs EXCISE DUTY – Restoration of seized motor vehicle – the cigarettes and tobacco were sold for a profit – the non-restoration was proportionate to the contravention – no exceptional hardship – no third party owner – no reasons given for the deemed decision – outcome of a further review inevitably the same – non-restoration decision reasonable – Appeal dismissed.

References: [2006] UKVAT-Excise E00948
Links: Bailii
Coram: Theodore Wallace
Excs EXCISE – Duty suspended movement – Assessment on consignor – Theft during transit following release from detention – Guarantee provided by warehousekeeper of dispatch which was consignor – Release after journey time on AAD – Whether Appellant still guarantor – Appellant not notified of release – Compatibility of DSMEG Regs 2000 reg 7(1) with Excise Directive 92/12/EEC Arts 15.3 and 20.1 – Powers of Tribunal under FA 1944 s.16(5) – Appeal dismissed

References: [2004] UKVAT-Excise E00815
Links: Bailii
Excs EXCISE DUTY – Seizure of Vehicle and Goods – Reasonableness of Commissioners’ Decision to refuse restoration – was the importation commercial and for profit – yes in part – application of Commissioners’ policy – Appeal allowed in respect of the vehicle.

References: [2008] UKVAT-Excise E01117
Links: Bailii
EXCS EXCISE DUTY – Restoration appeal – restoration of excise goods seized – Appellant’s case was that they were imported for his own use – Decision that it would not be an abuse of this Tribunal’s process to consider this issue notwithstanding the Appellant’s indication to the Commissioners that he did not wish to contest the legality of the seizure in the Magistrates’ Court – Decision on the facts that the Customs officers’ decision not to restore the goods on the grounds that they were imported for commercial purposes was not unreasonable – appeal dismissed

References: [2004] UKVAT-Excise E00776
Links: Bailii
Excs EXCISE – non restoration of excise goods – vehicle restored on payment of sum equivalent to duty evaded – Customs’ decision reasonable and proportionate – appeal dismissed

References: [2008] UKVAT-Excise E01132
Links: Bailii
VDT EXCISE DUTIES … large quantities of cigarettes found in Appellant’s car and home – no UK duty paid – cigarettes and car seized – restoration of car refused – whether review upholding refusal reasonable – yes – appeal dismissed.

References: [2007] UKVAT-Excise E01012
Links: Bailii
Excs EXCISE DUTY – Duty suspension – Diversion of spirits on dispatch from authorised warehouse – Liability of owner – False AADs prepared on instructions of owner’s employees without directors’ knowledge – Whether irregularity caused by Appellant – Notice under DSMEG Regs 2001 (S.I.2001/3022) reg 7(2) – Whether prior excise duty point under REDS Regs 1992 (S.I. 1992/3135) reg 4(2)(a) – Validity of assessment under FA 1994 s.12(1A) – Greenalls Management [2005] 1 WLR 1754, HL considered – Excise Directive (EEC/92/12) Art 20 – Assessment to VAT under VATA 1994 s.73(7B) – Appeal dismissed

References: [2013] UKUT 108 (TCC)
Links: Bailii
UTTC Excise Duty – reclaim of excise duty on exportation of beer – appeal from the FTT’s decision that HMRC had breached European law and the supplier’s human rights by undertaking extended verification of its claim for drawback of excise duty on beer warehoused for export – the effect of the FTT’s finding that the supplier had failed to satisfy the duty paid drawback condition by demonstrating that excise duty had previously been paid on the beer and had not been refunded – whether the supplier had legitimate expectations that HMRC would not undertake such extended verification in the light of HMRC’s existing policy – whether HMRC had changed its policy without notice to suppliers – whether the FTT had jurisdiction to consider the arguments on legitimate expectation and the European law points, or whether such claims were beyond the jurisdiction of the FTT under sections 14 and 16 of the Finance Act 1994.

References: [2008] UKVAT-Excise E01120
Links: Bailii
EXCS EXCISE DUTY – Non-restoration of cigarettes and hand-rolling tobacco -Tribunal admitted evidence of personal use – no abuse of process – Review Officer refused restoration because the excise goods were intended for onward sale at profit – Review Officer’s decision reasonable – Appeal dismissed

References: [2008] UKVAT-Excise E01133
Links: Bailii
VDT EXCISE DUTY – application for restoration only – jurisdiction of the tribunal – could the tribunal consider personal use – no – reasonableness of the commissioners’ decision – appeal dismissed.

References: [2008] UKVAT-Excise E01130
Links: Bailii
VDT EXCISE DUTY RED DIESEL – assessment re two vehicles – only one dipped – issues whether undipped vehicle could be assessed and whether methodology for calculation of duty correct – High Court decision in Thomas Corneill followed – reduction in mileage for one vehicle accepted by Customs – subject thereto appeal dismissed.

References: [2003] UKVAT-Excise E00403
Links: Bailii
Excs RESTORATION – Refusal – Review decision – Import of tobacco by non-smoker as gift to father-in-law, who looks after Appellant’s children and helped building patio – Whether gift in consideration of money or money’s worth – No – Whether review decision reasonable – Appeal allowed – Further review ordered
RESTORATION – Import of excise goods in excess of schedule to Personal Reliefs Order – Burden of proof on Commissioners to shew import for commercial purpose – Whether burden of proof played part in decision on review

References: [2008] UKVAT-Excise E01100
Links: Bailii
Excs EXCISE – Refusal of application to approve a place of security for the deposit of excise goods – Deemed decision made after expiry of 45 days – Whether appeal against initial decision or review decision – Both officers failed to disclose concerns about another bonded warehouse – Whether those concerns influenced decision – Decision purportedly taken on basis lack of commercial viability – Both officers made mistakes in calculations – Whether decision reasonable – s.92(1) Customs & Excise Management Act 1979 – S.16(4)(c) Finance Act – Appeal allowed
Statutes: Customs & Excise Management Act 1979 92(1)

References: [2008] UKVAT-Excise E01099
Links: Bailii
Excs Excise Duties: Importation of Cigars – Cigars ordered from Spain by UK resident via internet – goods delivered to purchaser for the purpose of making a gift to his father – goods seized no indicator of gift on parcel – whether offer of restoration reasonable – appeal dismissed.

References: [2008] UKVAT-Excise E01114
Links: Bailii
Excs Excise Duty – cross border shopping – tobacco products 15 kg of hand rolling tobacco – whether held for commercial purpose – yes.

References: [2007] UKVAT-Excise E01075
Links: Bailii
Excs Customs and Excise -request for return of vehicle – 18,160 cigarettes- 27.69 litres of beer – 2.7 litres of spirits- failure to disclose when stopped – Iranian cigarettes – alleged purchase outside European Community – not agreed – appellant smuggling – request for review refused – appeal dismissed

References: [2004] UKVAT-Excise E00672
Links: Bailii
EXCISE DUTY RESTORATION OF GOODS (see also EXCISE ppeal) – Own use

References: [2004] UKVAT-Excise E00674
Links: Bailii
Excs EXCISE DUTY RESTORATION OF VEHICLE (see also EXCISE APPEAL) – Dismissed on facts

References: [2008] UKVAT-Excise E01116
Links: Bailii
Excs Excise – Restoration – Appellant argued that goods for own use – Abuse of process – Appeal dismissed

References: [2007] UKVAT-Excise E01054
Links: Bailii
Excs Excise Duties – Non restoration of seized goods – whether Appellant’s letter was notice that he claimed the goods were not liable to seizure : para 3 sch 3 CEMA 1979 – held yes – whether question of own use open to the Tribunal – held yes – whether goods were for own use – held no – whether Customs’ decision reasonable : section 16(4) FA 1994 held yes

References: [2005] UKVAT-Excise E00900
Links: Bailii
Excs EXCISE – RESTORATION – Jurisdiction – Whether Tribunal can entertain appeal against review decision directed by Tribunal under FA 1994 s.16(4)(b) – Whether appellant ‘required the review’ within s.16(2) – No – Whether exclusion compatible with Human Rights Convention – No – Held necessary to read in words under HRA 1998, s.3 – Alternatively exclusion incompatible with Community Law
Jurisdiction – Goods disposed of before original decision under CEMA 1979 s.152(b) to refuse restoration – Whether section 152(b) includes power to make payment when restoration in kind not possible – Yes – Power either implied or read in under HRA s.3 – Not covered by CEMA s.6(2) – Tribunal therefore has jurisdiction
Jurisdiction – Payment when restoration not possible – Whether Tribunal has jurisdiction as to amount – Meaning of ‘restored’ in s.152(b) – Yes by implication or under HRA s.3

References: [2008] UKVAT-Excise E01115
Links: Bailii
Excs EXCISE DUTY – Seizure of lorry – Refusal to restore – Lorry adapted for concealment of goods – Cigarettes concealed – Whether decision not to restore reasonable – Yes – Appeal dismissed

References: [2004] UKVAT-Excise E00836
Links: Bailii
Excs EXCISE DUTY – Restoration of Tractor unit used for transporting large quantities of vodka – whether appellant had taken all reasonable steps to prevent diversion – finding that Appellant had acted with lack of care – appeal dismissed.

References: [2004] UKVAT-Excise E00782
Links: Bailii
Excs EXCISE DUTY – Restoration of seized excise goods and motor vehicle – Tribunal finds that the Appellant purchased the goods for use by family – the non restoration of the motor vehicle was disproportionate and caused exceptional hardship – Review Officer failed to apply the facts to the Respondents’ policies on restoration and the 2002 Regulations – Review Officer wrongly restricted consideration of the restoration of the motor vehicle to the question of legal ownership – decision not to restore unreasonable – appeal allowed – further review ordered

References: [2002] UKVAT-Excise E00238
Links: Bailii
Excise duties – seizure of passengers’ goods – seizure of driver’s car and goods – non-restoration of goods and car – whether Commissioners’ decisions reasonable

References: [2004] UKVAT-Excise E00797
Links: Bailii
Excs EXCISE – Restoration refusal – Vehicle used to carry 768 litres of beet – Finding that commercial purpose – Joint venture – Loss of £505 revenue – Refusal not disproportionate – Appeal dismissed

References: [2004] UKVAT-Excise E00777
Links: Bailii
Excs RESTORATION – worked in Paris installing electronic tills for Marks & Spencer’s – on returning home decided to buy gifts for workforce – purchased 30 kg hand rolling tobacco; 3,456 cigarettes; 69.76 litres of beer; 46.75 litres of wine and 12 litres of cider – refusal to restore the excise goods and vehicle unreasonable – appeal allowed

References: [2002] UKVAT-Excise E00247
Links: Bailii
Excs Excise duty-owner of car lending to a friend-friend on-lending car to another person not knowing that person would use it for smuggling-whether reasonable not to restore car to owner-whether disproportionate violation of owner’s right to peaceful possession of the car-appeal allowed

References: [2013] UKUT 169 (TCC)
Links: Bailii
UTTC Customs duty – classification of child seat for adult bicycle – whether First-tier Tribunal erred in failing to apply GIR 3(b)?- yes – did saddle give child seat its essential character – yes – should child seat be classified as a saddle? – yes – appeal allowed’

References: [2003] UKVAT-Excise E00597
Links: Bailii
Excs EXCISE DUTY – excise goods and truck transporting goods seized at Dover on return to UK – truck restored on payment of fee in the amount of duty sought to be evaded – goods condemned as forfeit by the court – appellant contending before tribunal that goods purchased in Belgium for his own use – attempted deception found to have been practised by appellant with a view to evasion of duty – held on facts to be reasonable for Customs review officer to conclude that vehicle should not be restored save on payment of fee in the amount of the duty sought to be evaded – appeal dismissed

References: [2004] UKVAT-Excise E00685
Links: Bailii
Excs RESTORATION – 3 trips to Calais by different routes on the same day – returning with more than allowance on each occasion – Commissioners acted reasonably – appeal dismissed

References: [2002] UKVAT-Excise E00215
Links: Bailii
Excs Importation of large quantities of dutiable goods – Seizure of vehicle – Vehicle belonging to driver’s partner – Restoration offered subject to conditions – Reasonableness – Presumption of commerciality, appeal dismissed

References: [2003] UKVAT-Excise E00584
Links: Bailii
Excs EXCISE DUTY RESTORATION OF GOODS (see also EXCISE APPEAL) – Concealment

References: [2005] UKVAT-Excise E00925
Links: Bailii
Excs EXCISE – Restoration refusal – Overseas Haulier carrying beer with no evidence that duty paid and inadequate documentation – Appellant did not attend – Hearing in absence – No checks made by Appellant as to load – Excise duty £7,792 – Value of vehicle and trailer £10,700 – Refusal not disproportionate – Appeal dismissed

References: [2004] UKVAT-Excise E00641
Links: Bailii
EXCISE DUTY RESTORATION OF GOOD- own use

References: [2002] UKVAT-Excise E00212
Links: Bailii
RESTORATION REFUSAL – Vehicle – Appellant disabled – Importing cigarettes and tobacco 5 times guideline – Heavy smoker – Part to be reimbursed by family – Larger quantity allowed through 7 weeks earlier – Little detail recorded but Notice 1 served – Disability not regarded as relevant by Review Officer – Wrong test applied by Review Officer – Need for proportionality – Finance Act 1994 s.16(4) – Further review directed with proper reasons
Statutes: Finance Act 1994 16(4)

References: [2003] UKVAT-Excise E00467
Links: Bailii
Excs Seizure of load of vodka and vehicle – haulier sole trader with one vehicle – restoration of the vehicle offered on payment of value of vehicle – what enquiries should Appellant have made – disproportionate under First Protocol of Human Rights Convention – Appeal allowed

References: [2007] UKVAT-Excise E01034
Links: Bailii
Cust EXCISE DUTY – appellant’s vehicle used for smuggling tobacco – used by appellant’s husband – was the respondents’ decision to refuse restoration reasonable? – yes – appeal dismissed.

References: [2013] UKUT 251 (TCC)
Links: Bailii
UTTC Excise duty – whether spirits delivered to declared destinations – did First-tier Tribunal wrongly consider that it could not reach a decision that implied dishonesty on part of Appellant? – held no – did First-tier Tribunal wrongly hold that HMRC had burden of proof? – held no – whether First-tier Tribunal made findings of fact that were not open to it or otherwise err in its approach to the evidence? – held that First-tier Tribunal failed to give adequate reasons for conclusion that all journeys took place as described in face of contradictory evidence – appeal allowed in part – case remitted.

References: [2003] UKVAT-Excise E00466
Links: Bailii
Excs EXCISE DUTY – commissioners refusal to restore appellant’s car to her following its seizure for having been used by her partner and three passengers to transport excise goods in excess of MILS – whether refusal disproportionate interference with appellants’ rights under ECHR – appeal allowed.

References: [2012] UKUT 44 (TCC)
Links: Bailii
Coram: Roth J
UTTC EXCISE DUTY – sections 55 and 62 Alcohol Liquors Duties Act 1979, Cider and Perry Regulations 1989, Wine and Made-wine Regulations 1989 – whether a discontinuance within regulation 13(a) on a sale of a business as a going concern holding stock of cider and made-wine – position where premises are both cider premises and a winery but made-wine is held only for the purpose of the cider business – proviso to regulation 12: application for some other purpose.
Statutes: Alcohol Liquors Duties Act 1979 55 62, Wine and Made-wine Regulations 1989, Cider and Perry Regulations 1989

References: [2005] UKVAT-Excise E00852
Links: Bailii
RESTORATION – passenger on a coach trip – left on coach goods slightly in excess of indicative quantities on return to England – passed through customs without declaring any goods – insufficient evidence as to source of money to buy some of the goods – appeal allowed.

References: [2003] UKVAT-Excise E00446
Links: Bailii
Excs EXCISE DUTY – seizure of vehicle in which excessive goods were carried – vehicle belonging to importer’s daughter – refusal to restore the vehicle – deemed upholding of decision – appeal conceded by Commissioners and remitted for further review – findings of fact

References: [2014] UKUT 331 (TCC)
Links: Bailii
Coram: Warren J P
UTTC EXCISE DUTY – assessment in relation to excise goods seized from respondent – appeal from refusal to strike out statutory appeal – appeal allowed in part – ground of appeal struck out in part -application remitted

References: [2008] UKVAT-Excise E01125
Links: Bailii
Excs EXCISE DUTY- 800 cigarettes sent through post by sister to appellants – ‘gift concession’ withdrawn 19 July 2007- respondents required £182.26 to forward cigarettes – decision reasonable – no review – case dismissed

References: [2014] UKUT 31 (TCC)
Links: Bailii
UTTC CUSTOMS DUTY – relief for military end use – classification of goods imported for military end use – Combined Nomenclature – objective characteristics of clothing with infra red reflectance properties – Council Regulation 150/2003 – whether certificate of MoD pursuant to that regulation is conclusive as to the availability of relief – entitlement to remission of duties – articles 236 and 239 of the Customs Code
Statutes: Council Regulation 150/2003

References: [2004] UKVAT-Excise E00706
Links: Bailii
Excs Excise Duty – importation of 10,000 cigarettes – whether for commercial purpose – appeal dismissed

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

References: [2008] UKVAT-Excise E01126
Links: Bailii
EXCS EXCISE DUTY – whether requirement to provide a guarantee under art 13 of Council Directive 92/12/EEC means that the person’s liability is limited to the amount of the guarantee – no – appeal dismissed
Statutes: Council Directive 92/12/EEC 13

References: [2003] UKVAT-Excise E00554
Links: Bailii
Coram: Adrian J SHIPWRIGHT
UTTC EXCISE DUTY RESTORATION OF VEHICLE (see also EXCISE APPEAL) – Commercial vehicle

References: [2013] UKUT 450 (TCC)
Links: Bailii
UTTC CUSTOMS DUTY- post clearance demands – whether goods eligible for reduced rate of duty under Generalised System of Preferences-whether sufficient evidence to conclude that direct transport rule satisfied-no-whether substantiating documents produced – no – whether duty may be remitted-whether a special situation existed – no – Article 78 Commission Regulation (EEC)2454/93, Article 239 Council regulation 2913/92/EEC – appeal allowed
Statutes: Council Regulation 2913/92/EEC, Commission Regulation (EEC)2454/93

References: [2008] UKVAT-Excise E01131
Links: Bailii
VDT EXCISE DUTY – restoration of alcohol and car – Appellant is owner of a pub and the Respondents considered that the wine was purchased for the pub – whether reasonable – yes – appeal dismissed.

References: [2013] UKUT 394 (TCC)
Links: Bailii
UTTC Customs duty – classification – whether mastectomy bra a brassiere under CN 6212 or an orthopaedic device etc under CN 9021 ‘ mastectomy bra an orthopaedic device under CN 9021 10 10 by virtue of Note 6 to Chapter 90 – appeal allowed

References: [2003] UKVAT-Excise E00594
Links: Bailii
Coram: David S Porter
Excs EXCISE DUTY RESTORATION OF GOODS (see also EXCISE APPEAL – Dismissed on facts

References: [2004] UKVAT-Excise E00684
Links: Bailii
EXCS RESTORATION – Goods only seized – Goods alleged to have been hidden in van – Customs evidence confused and contradictory – Whether review decision based thereon reasonable – No – Further review directed

References: [2013] UKUT 498 (TCC)
Links: Bailii
UTTC CUSTOMS DUTIES – tariff classification – replacement mounting for sat-nav device – whether BTI correct – whether mounting proper to heading 3926 (articles of plastics), 8302 (miscellaneous articles of base metal), 8529 (parts for certain devices), 8708 (parts and accessories of motor vehicles) – classification to 8302 correct – appeal determined accordingly.

References: [2003] UKVAT-Excise E00402
Links: Bailii
Excs CIVIL PENALTY – Section 9 FA 1994 – Rebated fuel in vehicle – Whether reasonable excuse – Appeal dismissed – Duty assessment – Appeal dismissed
Statutes: Finance Act 2004 9

References: [2013] UKUT 564 (TCC)
Links: Bailii
UTTC EXCISE DUTY – disappearance of goods – excise duty point – tax warehouse – assessment on consignor – validity of assessment – abnormal and unforeseeable circumstances – force majeure – whether supervening principles of European Law of proportionality and/or legal certainty rendered assessments invalid – Council Directive 92/12/EEC, Arts 13, 14, 15 and 20 – validity of Regulation 7 of the Excise Duty Points (Duty Suspended Movements of Excise Goods) Regulations 2001

References: [2005] UKVAT-Excise E00923
Links: Bailii
Excs EXCISE DUTY – restoration of excise goods and motor vehicle – strong circumstantial case to support a finding of commercial importation – Appellant stated his job was in jeopardy because he could not get to work on time without his vehicle – Appellant failed to explain the position regarding the other vehicle registered in his name – no exceptional hardship – the offer of restoration of the vehicle on payment of a fee was proportionate – review decision reasonable – appeal dismissed

References: [2004] UKVAT-Excise E00637
Links: Bailii
EXCISE DUTY RESTORATION OF GOODS (see also EXCISE APPEAL)

References: [2002] UKVAT-Excise E00248
Links: Bailii
Excs Excise Duty – Refusal to restore car – Excise goods being carried partly for own use and partly for sale, otherwise than for profit, to friends etc – Whether refusal to restore reasonable – No

References: [2014] UKUT 67 (TCC)
Links: Bailii
Coram: Herrington, Sadler TJJ
UTLC CUSTOMS DUTY – Community Customs Code – Generalised system of preferences – whether relevant time limit for repayment of duties not legally owed is three years – Article 236(2) Council Regulation 2913/92/EEC – no – proof of origin of goods must be submitted within ten months of issue – Article 90(b) Commission Regulation 2454/93

References: [2004] UKVAT-Excise E00639
Links: Bailii
EXCISE DUTY RESTORATION OF GOODS – dismissed on facts

References: [2005] UKVAT-Excise E00930
Links: Bailii
Excs EXCISE DUTY – Restoration of seized excise goods and Ford transit van–large quantity of hand rolling tobacco imported – contradictory accounts of the Appellant and his brother about the funding arrangements for the purchase of tobacco – Respondents correct in giving weight to these facts – tribunal’s findings of fact support the Respondents conclusion that tobacco imported for commercial purpose – was the non-restoration of transit van proportionate to the Appellant’s contravention – yes – did the non-restoration create exceptional hardship – no – was the decision not to restore the excise goods and the Ford transit van reasonable – yes – Appeal dismissed.

References: [2003] UKVAT-Excise E00453
Links: Bailii
Excs EXCISE DUTY – respondents refusal to restore excise goods to female appellant and car used by female appellant and friend to transport excise goods to male appellant – failure by respondents to prove that excise goods held or to be used for commercial purpose – finding of innocence on part of male appellant – appeal allowed.

References: [2004] UKVAT-Excise E00629
Links: Bailii
EXCISE DUTY RESTORATION OF Goods/ vehicle – own use

References: [2004] UKVAT-Excise E00827
Links: Bailii
Excs EXCISE DUTY – importation of 10,000 cigarettes and 6 kg of hand rolling tobacco from Majorca – aeroplane traveller – forfeiture of goods – whether decision not to restore was reasonable – appeal allowed

References: [2008] UKVAT-Excise E01129
Links: Bailii
Application by the Respondents to strike out an Appeal Notice lodged on behalf of the Appellant.
Statutes: Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992

References: [2003] UKVAT-Excise E00557
Links: Bailii
EXCISE DUTY RESTORATION OF GOODS (see also EXCISE APPEAL) – Dismissed on facts

References: [2006] UKVAT-Excise E00990
Links: Bailii
Excs EXCISE TRANSIT PROCEDURE – revocation of excise duty guarantee given by transporter under CEMA 1979 s 157 – AADs not accompanying consignments from UK to France under duty suspension – transporter purporting to create substitute AAD – excise goods consigned to France diverted to West Midlands – AAD purporting to show receipt of goods in France not proved – observations on reasonableness of revocation – appeal dismissed

References: [2013] UKUT 449 (TCC)
Links: Bailii
FTTC CUSTOMS DUTY – Binding Tariff Informations – whether imported utility vehicles should be classified as ‘dumpers designed for off-highway use’- yes – appeal allowed’

References: [2005] UKVAT-Excise E00843
Links: Bailii
Excs EXCISE DUTY – Restoration of Porshe Boxster motor vehicle– whether the 24kg of hand rolling tobacco was for personal or commercial use – commercial use for profit – was the non-restoration proportionate to the Appellant’s contravention – yes – did the non-restoration of the vehicle create exceptional hardship – no – was the decision not to restore the vehicle reasonable – yes – Appeal dismissed.
Last Update: 29-Nov-15 Ref: 271925

References: [2005] UKVAT-Excise E00845
Links: Bailii
Coram: Brice Ch
Excs EXCISE DUTY – refusal to restore excise goods including 18 kilograms of hand rolling tobacco and 24,860 cigarettes imported by the three Appellants – the Appellants claimed that the goods were not liable to forfeiture and proceedings were commenced in the magistrates court – those proceedings had not been heard at the date of the hearing of these appeals – whether the tribunal had jurisdiction to decide whether the goods were held for the personal use of the Appellants – in these appeals no – whether if the tribunal had that jurisdiction the goods were held for the personal use of the Appellants – no – whether the disputed decision was a reasonable decision – yes – appeals dismissed – Council Directive (EEC) No 92/12 Arts 7 to 9; The Excise Goods, Beer and Tobacco Products (Amendment) Regulations 2002 SI 2002 No. 2691; Customs and Excise Management Act 1979 S 152(b); Finance Act 1994 Ss 14 to 16
Last Update: 29-Nov-15 Ref: 271932

References: [2004] UKVAT-Excise E00712
Links: Bailii
EXCISE DUTIES – appellants intercepted carrying goods within minimum indicative limits – history of recent trip – aggregate quantities brought into country substantial – whether review officer’s conclusion that importations commercial reasonable – yes – whether grounds for restoration – no – appeal dismissed

References: [2007] UKVAT-Excise E01057
Links: Bailii
EXCISE – Restoration of vehicle – Owner not present at time of seizure – No direct knowledge of driver’s action in attempting to avoid duty on seized goods – Owner and driver in long-term relationship – Whether genuine third-party situation – Whether importation commercial – Appeal dismissed

References: [2004] UKVAT-Excise E00690
Links: Bailii
Excs EXCISE DUTY – refusal of Respondents to restore seized excise goods – error of law of reviewing officer as to burden of proof of commerciality – appeal allowed

References: [2003] UKVAT-Excise E00483
Links: Bailii
Excs EXCISE DUTY – appeal from a review decision not to restore car used for the importation of hand rolling tobacco and other excise goods -reasonableness of the decision not to restore – appeal dismissed