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

Citations:

[2007] UKVAT-Excise E01057

Links:

Bailii

Customs and Excise

Updated: 18 July 2022; Ref: scu.272132

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

Citations:

[2008] UKVAT-Excise E01117

Links:

Bailii

Customs and Excise

Updated: 18 July 2022; Ref: scu.272188

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

Citations:

[2008] UKVAT-Excise E01120

Links:

Bailii

Customs and Excise

Updated: 18 July 2022; Ref: scu.272196

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

Citations:

[2008] UKVAT-Excise E01115

Links:

Bailii

Customs and Excise

Updated: 18 July 2022; Ref: scu.272189

EXCISE DUTY- seizure of vehicle – refusal of restoration – whether refusal reasonable in the circumstances? No – Appeal allowed – Further review ordered bearing in mind Tribunal’s findings

Citations:

[2008] UKVAT-Excise E01106

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 18 July 2022; Ref: scu.272185

EXCS Registration under the Warehousekeepers and Owners of Warehoused Goods Regulations 1999 – application of Appellant refused by Customs – decision within discretion of Customs – invoices considered – associated companies – appeal dismissed

Citations:

[2008] UKVAT-Excise E01118

Links:

Bailii

Customs and Excise

Updated: 18 July 2022; Ref: scu.272198

Excs Excise Duty – cross border shopping – tobacco products 15 kg of hand rolling tobacco – whether held for commercial purpose – yes.

Citations:

[2008] UKVAT-Excise E01114

Links:

Bailii

Customs and Excise

Updated: 18 July 2022; Ref: scu.272190

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

Citations:

[2008] UKVAT-Excise E01122

Links:

Bailii

Customs and Excise

Updated: 18 July 2022; Ref: scu.272199

Excs Excise – Restoration – Appellant argued that goods for own use – Abuse of process – Appeal dismissed

Citations:

[2008] UKVAT-Excise E01116

Links:

Bailii

Customs and Excise

Updated: 18 July 2022; Ref: scu.272194

Excs HYDROCARBON OIL DUTY – red diesel found in lorry – assessment made for 10 days’ use shown on tachograph – Appellant claimed he had taken delivery the day before – appeal dismissed

Citations:

[2005] UKVAT-Excise E00931

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 18 July 2022; Ref: scu.272016

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.

Citations:

[2007] UKVAT-Excise E01034

Links:

Bailii

Customs and Excise

Updated: 18 July 2022; Ref: scu.272113

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

Judges:

Theodore Wallace

Citations:

[2006] UKVAT-Excise E00948

Links:

Bailii

Customs and Excise

Updated: 18 July 2022; Ref: scu.272024

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

Citations:

[2007] UKVAT-Excise E01054

Links:

Bailii

Customs and Excise

Updated: 18 July 2022; Ref: scu.272127

Excs Excise duty red diesel – assessments by HMRC in the absence of primary evidence of fuel use – decisions on available evidence

Citations:

[2006] UKVAT-Excise E00964

Links:

Bailii

Customs and Excise

Updated: 18 July 2022; Ref: scu.272042

Excs EXCISE DUTY – Decision not to restore seized motor vehicle – Appeal heard in the absence of the Appellant – Issue as to whether the Appellant owned the vehicle at the time of seizure – Whether Commissioners’ decision that she did not was unreasonable – Held it was not unreasonable – Appeal dismissed

Citations:

[2006] UKVAT-Excise E00977

Links:

Bailii

Customs and Excise

Updated: 18 July 2022; Ref: scu.272061

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

Citations:

[2007] UKVAT-Excise E01012

Links:

Bailii

Customs and Excise

Updated: 18 July 2022; Ref: scu.272088

Excs EXCISE DUTY RESTORATION OF GOODS – other – condemnation proceedings before magistrates concluding that cigarettes properly forfeited as held for commercial purpose – allegations before tribunal of falsehood, gross exaggeration and lack of independence on part of reviewing officer – allegations held to be without foundation – appeal dismissed

Citations:

[2006] UKVAT-Excise E00967

Links:

Bailii

Customs and Excise

Updated: 18 July 2022; Ref: scu.272049

Excs EXCISE DUTY — s16 FA1994 — Restoration of vehicle subject to fee — Whether review decision reasonable? Yes in particular circumstances — Appeal dismissed

Citations:

[2006] UKVAT-Excise E00976

Links:

Bailii

Statutes:

Finance Act 1991 16

Customs and Excise

Updated: 18 July 2022; Ref: scu.272063

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

Citations:

[2006] UKVAT-Excise E00993

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 18 July 2022; Ref: scu.272066

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

Citations:

[2006] UKVAT-Excise E00990

Links:

Bailii

Customs and Excise

Updated: 18 July 2022; Ref: scu.272069

Excs EXCISE DUTY – Assessments on Appellant warehouse keeper made under s. 12 FA 1994 following irregular departures from suspension arrangements – art. 6 Excise Directive 92/12/EEC; regs. 4(2) and 5(4) Excise Goods (Holding, Movement and REDS) Regulations SI 1992/3135 – whether unlawful conduct of the Commissioners causative of the irregular departures – held not — whether Appellant properly liable – held yes – no Community law principle required the assessments to be quashed – Greenalls Management Limited v Commissioners of Customs and Excise [2005] UKHL 34 followed – appeal dismissed

Citations:

[2006] UKVAT-Excise E00995

Links:

Bailii

Customs and Excise

Updated: 18 July 2022; Ref: scu.272078

Confiscation order – cigarette smuggler.

Citations:

[2005] EWHC 877 (Admin)

Links:

Bailii

Statutes:

Customs and Excise Management Act 1979

Jurisdiction:

England and Wales

Customs and Excise

Updated: 18 July 2022; Ref: scu.224849

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

Citations:

[2005] UKVAT-Excise E00923

Links:

Bailii

Customs and Excise

Updated: 18 July 2022; Ref: scu.272000

Excs Excise Duty – Appeal against Civil Penalty – Lack of prosecution – Decision under Rule. 26 VAT Tribunal Rules 1986 – Direction to Appellant to serve particulars of grounds of appeal

Citations:

[2005] UKVAT-Excise E00936

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 18 July 2022; Ref: scu.272012

Excs EXCISE DUTY – haulier’s guarantee for movement of duty unpaid goods – cancellation – reasonableness – appeal allowed

Citations:

[2005] UKVAT-Excise E00914

Links:

Bailii

Customs and Excise

Updated: 18 July 2022; Ref: scu.271986

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.

Citations:

[2005] UKVAT-Excise E00930

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 18 July 2022; Ref: scu.272008

Excs EXCISE DUTY – fuel imported from France in tractor units – whether tanks on units ‘standard’ within Article 8(2) of Council Directive 92/81 EEC – and whether relief against fuel duty could be claimed – appeal allowed in part

Citations:

[2005] UKVAT-Excise E00906

Links:

Bailii

Customs and Excise

Updated: 18 July 2022; Ref: scu.271993

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 andpound;7,792 – Value of vehicle and trailer andpound;10,700 – Refusal not disproportionate – Appeal dismissed

Citations:

[2005] UKVAT-Excise E00925

Links:

Bailii

Customs and Excise

Updated: 18 July 2022; Ref: scu.272003

Excs EXCISE DUTIES – interception of vehicle – driven by Appellant’s husband vehicle found to contain 80,000 cigarettes in respect of which duty had not been paid – seizure of vehicle – request by Appellant for restoration – application of restoration policy – whether Appellant sole owner of vehicle – whether vehicle jointly owned – Appellant without involvement in any offence – Appellant an innocent party – Whether reasonable not to restore vehicle – Whether decision not to restore based upon correct findings as to ownership of the vehicle – Appeal allowed

Citations:

[2005] UKVAT-Excise E00919

Links:

Bailii

Customs and Excise

Updated: 18 July 2022; Ref: scu.271995

Excs EXCISE DUTY – restoration of trailer – Appellant no involvement and no responsibility for unlawful importation of alcohol – Appellant’s previous offence not relevant to circumstances of the appeal – Respondents failed to apply their mind to the individual circumstances and the issue of proportionality – was the decision not to restore the seized trailer reasonable – no – appeal allowed

Citations:

[2005] UKVAT-Excise E00932

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 18 July 2022; Ref: scu.272011

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

Citations:

[2005] UKVAT-Excise E00900

Links:

Bailii

Customs and Excise

Updated: 18 July 2022; Ref: scu.271982

VDT RESTORATION – third trip abroad – stopped at Dover Eastern Docks – goods within the guidelines – purchased for the Appellant and his family – Appellant seriously depressed after death of father – encouraged to go abroad to buy the goods by aunt – refusal to restore cigarettes and spirits reasonable – appeal dismissed

Citations:

[2005] UKVAT-Excise E00898, [2005] UKVAT-Excise E00898 – 1

Links:

Bailii, Bailii

Customs and Excise

Updated: 18 July 2022; Ref: scu.271969

Excs EXCISE DUTIES – Seizure of car and goods at Coquelles – no condemnation proceedings and goods and car 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

Citations:

[2005] UKVAT-Excise E00876

Links:

Bailii

Customs and Excise

Updated: 18 July 2022; Ref: scu.271956

Excs EXCISE – non restoration of excise goods – vehicle restored on payment of sum equivalent to duty evaded – Customs’ decision reasonable and proportionate – appeal dismissed

Citations:

[2004] UKVAT-Excise E00776

Links:

Bailii

Customs and Excise

Updated: 18 July 2022; Ref: scu.271863

RESTORATION – Seizure of excise goods and vehicle – Large quantity of goods – Restoration sought on ground of exceptional hardship – Evidence of inconvenience and hardship resulting from seizure of vehicle – Whether hardship exceptional – No – Appeal dismissed

Citations:

[2005] UKVAT-Excise E00850

Links:

Bailii

Customs and Excise

Updated: 18 July 2022; Ref: scu.271924

EXCS 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

Citations:

[2005] UKVAT-Excise E00888

Links:

Bailii

Customs and Excise

Updated: 18 July 2022; Ref: scu.271964

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.

Citations:

[2004] UKVAT-Excise E00815

Links:

Bailii

Customs and Excise

Updated: 18 July 2022; Ref: scu.271902

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

Citations:

[2004] UKVAT-Excise E00782

Links:

Bailii

Customs and Excise

Updated: 18 July 2022; Ref: scu.271861

Excs RESTORATION – worked in Paris installing electronic tills for Marks and 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

Citations:

[2004] UKVAT-Excise E00777

Links:

Bailii

Customs and Excise

Updated: 18 July 2022; Ref: scu.271862

Excs EXCISE – Restoration refusal – Vehicle used to carry 768 litres of beet – Finding that commercial purpose – Joint venture – Loss of andpound;505 revenue – Refusal not disproportionate – Appeal dismissed

Citations:

[2004] UKVAT-Excise E00797

Links:

Bailii

Customs and Excise

Updated: 18 July 2022; Ref: scu.271887

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.

Citations:

[2005] UKVAT-Excise E00843

Links:

Bailii

Customs and Excise

Updated: 18 July 2022; Ref: scu.271925

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

Judges:

Brice Ch

Citations:

[2005] UKVAT-Excise E00845

Links:

Bailii

Customs and Excise

Updated: 18 July 2022; Ref: scu.271932

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.

Citations:

[2004] UKVAT-Excise E00836

Links:

Bailii

Customs and Excise

Updated: 18 July 2022; Ref: scu.271913

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

Citations:

[2004] UKVAT-Excise E00827

Links:

Bailii

Customs and Excise

Updated: 18 July 2022; Ref: scu.271892

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

Citations:

[2004] UKVAT-Excise E00712

Links:

Bailii

Customs and Excise

Updated: 18 July 2022; Ref: scu.271804

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.

Citations:

[2004] UKVAT-Excise E00705

Links:

Bailii

Customs and Excise

Updated: 18 July 2022; Ref: scu.271768

RESTORATION – 7.5kg of hand-rolling tobacco, 200 Lambert and Butler – long term sick – two previous trips – no savings and wife and daughter to support – Commissioners acted reasonably – appeal dismissed

Citations:

[2004] UK E00749

Links:

Bailii

Customs and Excise

Updated: 18 July 2022; Ref: scu.271825

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

Citations:

[2004] UKVAT-Excise E00690

Links:

Bailii

Customs and Excise

Updated: 18 July 2022; Ref: scu.271784

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

Citations:

[2004] UKVAT-Excise E00685

Links:

Bailii

Customs and Excise

Updated: 18 July 2022; Ref: scu.271754

EXCS EXCISE DUTY – restoration appeal – Appellant and two passengers stopped at Dover – goods and vehicle seized – Appellant and brother disabled – hardship and exceptional circumstances considered – appeal dismissed

Citations:

[2004] UKVAT-Excise E00708

Links:

Bailii

Customs and Excise

Updated: 18 July 2022; Ref: scu.271782

excs EXCISE DUTY – importation of 34.5kg hand rolling tobacco and 8400 cigarettes by 2 men travelling in vehicle – forfeiture of vehicle and goods – vehicle owned by their sister’s partner – claim for restoration of vehicle by owner – whether review decision to offer conditional restoration of vehicle for a fee of andpound;1450 was reasonable – appeal dismissed

Citations:

[2004] UKVAT-Excise E00740

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 18 July 2022; Ref: scu.271829

Excs Excise Duty – importation of 10,000 cigarettes – whether for commercial purpose – appeal dismissed

Citations:

[2004] UKVAT-Excise E00706

Links:

Bailii

Customs and Excise

Updated: 18 July 2022; Ref: scu.271777