Approved Warehouse; failure to comply with conditions imposed by HMRC; Customs and Excise Management Act 1979 sections 92 and 93; The Excise Warehousing (Etc.) Regulations 1988, regulation 7; Notice 197; Notice 50.
[2007] UKVAT-Excise E01049
England and Wales
Updated: 18 July 2022; Ref: scu.272128
[2008] UKVAT-Excise E01107
England and Wales
Updated: 18 July 2022; Ref: scu.272181
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
[2007] UKVAT-Excise E01057
Updated: 18 July 2022; Ref: scu.272132
Excise Duty – assessment to best judgement under section 13 HODA – reasonableness of assessment – appeal dismissed
[2008] UKVAT-Excise E01109
England and Wales
Updated: 18 July 2022; Ref: scu.272186
[2007] UKVAT-Excise E01077
England and Wales
Updated: 18 July 2022; Ref: scu.272154
Importation of obscene material – non-restoration of a motor vehicle – no evidence of exceptional hardship – non-restoration decision reasonable – Appeal dismissed
[2008] UKVAT-Excise E01108
Customs and Excise Management Act 1979
England and Wales
Updated: 18 July 2022; Ref: scu.272184
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
[2008] UKVAT-Excise E01117
Updated: 18 July 2022; Ref: scu.272188
EXCISE DUTY – restoration of goods – cigarettes and tobacco – appeal against re-review ordered by previous tribunal – ‘guideline’ amounts not exceeded – some of the goods intended to be provided on a non-profit basis to others – on re-review part of the goods was to be restored – re-review decision reasonable – appeal dismissed
[2008] UKVAT-Excise E01111
England and Wales
Updated: 18 July 2022; Ref: scu.272192
RDCO Scheme – Revaluation of previous approval for RDCO trading – appeal against decision to review – appeal dismissed
[2007] UKVAT-Excise E01051
England and Wales
Updated: 18 July 2022; Ref: scu.272131
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
[2008] UKVAT-Excise E01120
Updated: 18 July 2022; Ref: scu.272196
EXCISE DUTY – goods removed from warehouse – duty suspended movement guaranteed by the Appellant – liable under the guarantee – Appellant not causing the occurrence of an excise duty point
VAT – removal of goods from fiscal warehousing regime
[2007] UKVAT-Excise E01061
Updated: 18 July 2022; Ref: scu.272135
Excise Duty – Importation of tobacco and alcohol for ‘a commercial purpose’ – Seizure of Audi A4 – Whether the goods acquired that were not for own use or to be given away were only to be transferred to others for reimbursement of cost – Appeal dismissed – Right to request a re-hearing at which the Appellant would be present in person to give evidence and the circumstances where the Tribunal might agree and order that such a re-hearing be allowed
[2008] UKVAT-Excise E01088
England and Wales
Updated: 18 July 2022; Ref: scu.272165
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
[2008] UKVAT-Excise E01115
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
[2008] UKVAT-Excise E01106
England and Wales
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
[2008] UKVAT-Excise E01118
Updated: 18 July 2022; Ref: scu.272198
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
[2008] UKVAT-Excise E01122
Updated: 18 July 2022; Ref: scu.272199
EXCISE DUTY – BETTING AND GAMING DUTY – Amusement machine licence – Appellant provided a gaming machine for play without a licence – civil penalty – no reasonable excuse – assessment for arrears of duty confirmed – Appeal dismissed.
[2008] UKVAT-Excise E01103
England and Wales
Updated: 18 July 2022; Ref: scu.272183
EXCISE DUTY – HYDROCARBON OIL – CIVIL PENALTY – use of red diesel in road vehicle – Appellant failed to check the contents of the container before fuelling his vehicle – knew that the containers may contain red diesel – Appellant made stupid mistake – no reasonable excuse – appeal dismissed – sections 9 and 10 Finance Act 1994
[2005] UKVAT-Excise E00928
England and Wales
Updated: 18 July 2022; Ref: scu.272013
[2006] UKVAT-Excise E00974
England and Wales
Updated: 18 July 2022; Ref: scu.272029
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
[2005] UKVAT-Excise E00931
England and Wales
Updated: 18 July 2022; Ref: scu.272016
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
Theodore Wallace
[2006] UKVAT-Excise E00948
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
[2007] UKVAT-Excise E01054
Updated: 18 July 2022; Ref: scu.272127
VDT EXCISE GOODS – Procedure – Appellant appealed against both seizure and restoration – Review decision on restoration made before appeal against seizure withdrawn – Whether Appellant able to contest facts relating to seizure before Tribunal – Weller considered.
RESTORATION – Reviewing office proceeded on basis Appellant would not have succeeded in Magistrates Court – Whether decision reasonable – Appeal allowed
[2007] UKVAT-Excise E01036
England and Wales
Appeal from – HM Revenue and Customs v Dawkin ChD 2008
David Richards J reviewed the authorities and stated the test which has been applied in the tribunals and courts since Gascoyne: ‘The issue is whether the Tribunal misdirected itself in its consideration of the question of abuse of process. The . .
Lists of cited by and citing cases may be incomplete.
Updated: 18 July 2022; Ref: scu.272116
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
[2006] UKVAT-Excise E00977
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
[2007] UKVAT-Excise E01012
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
[2006] UKVAT-Excise E00967
Updated: 18 July 2022; Ref: scu.272049
Excise Duty – Whether additives to motor fuel produced from ‘mineral products’ are subject to Excise Duty, as motor fuel, under the 1992 and 2003 Community Directives – whether such additives could be taxed under the UK domestic legislation if the 2003 Directive itself did not require imposition of Excise Duty – whether we should refer any of the points in dispute to the European Court of Justice for guidance or whether we should reach our own decisions on any or all of the points in contention – Appeal Dismissed
[2007] UKVAT-Excise E01041
England and Wales
Cited – Afton Chemical v Commissioners for Her Majesty’s Revenue and Customs (Taxation) ECJ 18-Dec-2008
CJEU Directive 92/81/EEC Excise duty on mineral oils Article 2(2) and (3) and Article 8(1)(a) Directive 2003/96/EC Taxation of energy products and electricity Article 2(2), (3) and (4)(b) Scope Fuel additives . .
Lists of cited by and citing cases may be incomplete.
Updated: 18 July 2022; Ref: scu.272118
Excise Duty – point at which goods ceased to be owned by an excise trader under WOWGR – payment of itself found to be insufficient to pass title – appeal allowed.
[2007] UKVAT-Excise E01052
England and Wales
Updated: 18 July 2022; Ref: scu.272126
Excs EXCISE DUTY — s16 FA1994 — Restoration of vehicle subject to fee — Whether review decision reasonable? Yes in particular circumstances — Appeal dismissed
[2006] UKVAT-Excise E00976
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
[2006] UKVAT-Excise E00993
England and Wales
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
[2006] UKVAT-Excise E00990
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
[2006] UKVAT-Excise E00995
Updated: 18 July 2022; Ref: scu.272078
Excise Duties – Non-restoration of seized goods – cigarettes imported by regular traveller – Appellant ‘withdrawing’ notice to commence condemnation proceedings: whether possible – Appellant misled by Customs’ letter: whether legality of forfeiture and own use open for consideration by tribunal – reasonableness of decision on review – powers of tribunal under Section 16(4) FA 94
[2006] UKVAT-Excise E00991
England and Wales
Updated: 18 July 2022; Ref: scu.272068
Confiscation order – cigarette smuggler.
[2005] EWHC 877 (Admin)
Customs and Excise Management Act 1979
England and Wales
Updated: 18 July 2022; Ref: scu.224849
EXCISE DUTIES – traveller importing 42 kg of tobacco – goods and car seized – claim that 6 kg intended as gift to father and 18 kg each to be given to agents who had secured large commissions – explanation implausible – refusal to restore car – hardship claimed – no exceptional circumstances – refusal to restore reasonable – appeal dismissed
[2005] UKVAT-Excise E00897
Updated: 18 July 2022; Ref: scu.271978
[2005] UKVAT-Excise E00918
England and Wales
Updated: 18 July 2022; Ref: scu.271987
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
[2005] UKVAT-Excise E00932
England and Wales
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
[2005] UKVAT-Excise E00900
Updated: 18 July 2022; Ref: scu.271982
Excs EXCISE DUTY – restoration of four vehicles subject to payment of restoration fee – review officer restricted her review to validating the fee against the amounts detailed in the relevant policy – review officer did not address Appellant’s blameworthiness and displayed a limited understanding of proportionality – review officer considered that the elements of the restoration fee were fixed and could not be altered by her – the proportionality of the Respondents’ policy open to question – was the decision to restore the four vehicles subject to payment of fee reasonable – no – appeal allowed and further review directed
[2005] UKVAT-Excise E00937
England and Wales
Updated: 18 July 2022; Ref: scu.272006
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
[2005] UKVAT-Excise E00923
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
[2005] UKVAT-Excise E00936
England and Wales
Updated: 18 July 2022; Ref: scu.272012
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.
[2005] UKVAT-Excise E00930
England and Wales
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
[2005] UKVAT-Excise E00906
Updated: 18 July 2022; Ref: scu.271993
EXCISE – Restoration – Application by Customs to dismiss appeal as abuse of process – Deemed forfeiture of 5000 cigarettes – Appellant claiming cigarettes for own use – Notice 12A (October 2002) – Appellant sent Letters A and B both appealing against seizure and requesting restoration – Customs’ letter stating restoration could not be considered until condemnation determined – Appeal against seizure withdrawn – Application under Rule 6 that restoration appeal asserting own use could not be entertained – Whether Tribunal has power to dismiss appeal on such application – Held that no power – Finding that not abuse of process because Appellant misled – Finance Act 1994 s.16 – Trib Rules 1986 r.6(1), 18(1) – Customs application dismissed
[2005] UKVAT-Excise E00896
England and Wales
Updated: 18 July 2022; Ref: scu.271980
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
[2005] UKVAT-Excise E00925
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
[2005] UKVAT-Excise E00919
Updated: 18 July 2022; Ref: scu.271995
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.
[2004] UKVAT-Excise E00836
Updated: 18 July 2022; Ref: scu.271913
EXCISE DUTY – beer seized at Coquelles – joint trip – Appellant claiming restoration of his share – claimed intended for brother’s wedding – discrepancies in evidence – decision of Customs reasonably arrived at – appeal dismissed
[2005] UKVAT-Excise E00885
England and Wales
Updated: 18 July 2022; Ref: scu.271957
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
[2004] UKVAT-Excise E00827
Updated: 18 July 2022; Ref: scu.271892
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
[2005] UKVAT-Excise E00898, [2005] UKVAT-Excise E00898 – 1
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
[2005] UKVAT-Excise E00876
Updated: 18 July 2022; Ref: scu.271956
EXCISE DUTY – forfeiture of vehicle – importation of 22.5 kg hand rolling tobacco by driver and two passengers – whether decision not to restore vehicle was reasonable – appeal dismissed
[2005] UKVAT-Excise E00848
England and Wales
Updated: 18 July 2022; Ref: scu.271933
EXCISE DUTIES – travellers importing excise goods from France and Belgium without payment of UK duty – goods and vehicle seized and not restored – parties coming to agreement at conclusion of hearing – further review directed
[2005] UKVAT-Excise E00849
England and Wales
Updated: 18 July 2022; Ref: scu.271920
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
[2005] UKVAT-Excise E00850
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
[2005] UKVAT-Excise E00888
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.
[2004] UKVAT-Excise E00815
Updated: 18 July 2022; Ref: scu.271902
EXCISE DUTY – Restoration of a motor vehicle and excise goods – father importing cigarettes and beer – son importing tobacco and beer – father’s importation was for personal use – son’s importation commercial use for profit – material difference from the Review Officers’ finding that both were involved in commercial importation – whether this difference may have a bearing upon the decision not to restore – yes – was the decision not to restore the vehicle reasonable – no – Appeal allowed.
[2005] UKVAT-Excise E00847
England and Wales
Updated: 18 July 2022; Ref: scu.271921
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
[2004] UKVAT-Excise E00782
Updated: 18 July 2022; Ref: scu.271861
[2005] UKVAT-Excise E00870
England and Wales
Updated: 18 July 2022; Ref: scu.271937
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
[2004] UKVAT-Excise E00777
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
[2004] UKVAT-Excise E00797
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.
[2005] UKVAT-Excise E00843
Updated: 18 July 2022; Ref: scu.271925
[2004] UKVAT-Excise E00791
England and Wales
Updated: 18 July 2022; Ref: scu.271864
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
Brice Ch
[2005] UKVAT-Excise E00845
Updated: 18 July 2022; Ref: scu.271932
[2004] UKVAT-Excise E00798
England and Wales
Updated: 18 July 2022; Ref: scu.271877
EXCISE DUTY – restoration of van and excise goods – inconsistent information given to the officers – 2,400 litres of beer – review considered this to be a commercial import – appeal dismissed
[2004] UKVAT-Excise E00737
England and Wales
Updated: 18 July 2022; Ref: scu.271794
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
[2004] UKVAT-Excise E00712
Updated: 18 July 2022; Ref: scu.271804
EXCISE DUTY – Restoration of goods – 12 kilogrammes of hand-rolling tobacco – Whether imported for commercial purpose – Appeal dismissed
[2004] UKVAT-Excise E00738
England and Wales
Updated: 18 July 2022; Ref: scu.271797
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.
[2004] UKVAT-Excise E00705
Updated: 18 July 2022; Ref: scu.271768
[2004] UKVAT-Excise E00757
England and Wales
Updated: 18 July 2022; Ref: scu.271835
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
[2004] UK E00749
Updated: 18 July 2022; Ref: scu.271825
[2004] UKVAT-Excise E00761
England and Wales
Updated: 18 July 2022; Ref: scu.271831
[2004] UKVAT-Excise E00677
England and Wales
Updated: 18 July 2022; Ref: scu.271755
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
[2004] UKVAT-Excise E00708
Updated: 18 July 2022; Ref: scu.271782
EXCISE DUTY RESTORATION OF GOODS – Jurisdiction – Application by Customs to stand over restoration appeals pending condemnation proceedings – Condemnation proceedings brought forward – Short stand over directed
[2004] UKVAT-Excise E00717
England and Wales
Updated: 18 July 2022; Ref: scu.271803
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
[2004] UKVAT-Excise E00740
England and Wales
Updated: 18 July 2022; Ref: scu.271829
[2004] UKVAT-Excise E00770
England and Wales
Updated: 18 July 2022; Ref: scu.271844
[2004] UKVAT-Excise E00762
England and Wales
Updated: 18 July 2022; Ref: scu.271830
EXCISE DUTY – restoration of lorry tractor unit – heard in absence under Rule 26(2) – whether decision on review not to restore proportionate and reasonable – yes – appeal dismissed
[2004] UKVAT-Excise E00714
England and Wales
Updated: 18 July 2022; Ref: scu.271806
[2004] UKVAT-Excise E00651
England and Wales
Updated: 18 July 2022; Ref: scu.271759
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
[2004] UKVAT-Excise E00684, [2004] UKVAT-Excise E000684
England and Wales
See Also – Tanner v Customs and Excise Excs 20-Feb-2003
EXCISE DUTY – Appeal heard in the absence of the Appellant under VAT Tribunals Rules, Rule 26(2) – Appeal under s.16 FA 1994 against a review decision not to offer seized excise goods for restoration – imported excise goods allegedly concealed in a . .
Lists of cited by and citing cases may be incomplete.
Updated: 18 July 2022; Ref: scu.271758
RESTORATION – Appellant imported 10kg tobacco and 6,200 cigarettes – Appellant stated that foods were intended as gifts to family who had been generous to him when he was bankrupt – Goods paid for out of money recently inherited – Commissioners decided goods imported for sale at profit because (inter alia) expenditure not commensurate with income – Whether decision reasonable – No – Appeal allowed: further review ordered
RESTORATION APPEAL – Whether appellant may adduce evidence as to whether goods imported for own use – Whether Tribunal may find such facts – Effect of decision of CA in Gora v Customs and Excise Commissioners
[2004] UKVAT-Excise E00715
England and Wales
Updated: 18 July 2022; Ref: scu.271817
[2004] UKVAT-Excise E00664
England and Wales
Updated: 18 July 2022; Ref: scu.271743
[2004] UKVAT-Excise E00654
England and Wales
Updated: 18 July 2022; Ref: scu.271748
[2004] UKVAT-Excise E00682
England and Wales
Updated: 18 July 2022; Ref: scu.271734
[2004] UKVAT-Excise E00670
England and Wales
Updated: 18 July 2022; Ref: scu.271741
[2004] UKVAT-Excise E00657
England and Wales
Updated: 18 July 2022; Ref: scu.271740
[2004] UKVAT-Excise E00673
England and Wales
Updated: 18 July 2022; Ref: scu.271745
[2004] UKVAT-Excise E00676
England and Wales
Updated: 18 July 2022; Ref: scu.271737
[2004] UKVAT-Excise E00661
England and Wales
Updated: 18 July 2022; Ref: scu.271735