Category: Customs and Excise

Ahmed v Customs and Excise: Excs 25 Mar 2004

RESTORATION- Son took commercial vehicle to Calais for the day – purchased 265.5 kg hand rolling tobacco, 800 cigarettes, 480 litres beer, 315 litres wine and 3.7 litres spirits – commercial purchase not in dispute – car offered for restoration on payment of andpound;5,346.88 – Appellant unwilling to pay – unaware of son’s activities – third party car – appeal dismissed

Citations:

[2004] UKVAT-Excise E00687

Links:

Bailii

Customs and Excise

Updated: 18 July 2022; Ref: scu.271727

Egan and Another v Customs and Excise: Excs 20 Feb 2004

Restoration of Vehicle – Dismissed on facts – own use – Excise duty – hand rolling tobacco – whether for own use or commercial importation – seizure of goods and vehicle – restoration of vehicle on payment of sum equal to duty – appeal against review decision on vehicle but not goods – claimed rates of consumption of tobacco

Citations:

[2004] UKVAT-Excise E00635

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 18 July 2022; Ref: scu.271706

Upton v Customs and Excise: Excs 19 Dec 2003

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

Citations:

[2003] UKVAT-Excise E00597

Links:

Bailii

Customs and Excise

Updated: 18 July 2022; Ref: scu.271674

Buckley v Customs and Excise: Excs 14 Aug 2003

EXCISE DUTY – restoration of tractor unit used to import 5.9 million cigarettes from Eire on which UK excise duty had not been paid offered to haulier on terms – equal to value of unit – whether disproportionate – whether appellant negligent in completing CMR on basis of information supplied by storeman -appeal dismissed.

Citations:

[2003] UKVAT-Excise E00479

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 18 July 2022; Ref: scu.271549

Golobiewska v Customs and Excise: Excs 20 May 2003

EXCISE – Restoration Refusal – Owner of car lending to a friend – Owner not present at the seizure – Primary facts in dispute – Determination by Tribunal on whether the friend used the vehicle for smuggling – Found he did – Whether the owner was aware that the friend borrowed the car for smuggling – Found she was – Whether the car was adapted for smuggling – Found it was – Proportionality of the refusal to restore considered – Decision maker on review considering the reasonableness of the original decision – Held he should have considered its correctness – Review decision unreasonable for that and other reasons in relation to findings of primary fact – Appeal allowed – Further review directed in the light of the Decision

Citations:

[2003] UKVAT-Excise E00421

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 18 July 2022; Ref: scu.271498

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 manner appearing to be intended to deceive an officer; s.49(1)(f) CEMA – R on the application of Hoverspeed and Others v CCE considered – held that the Appellant had not shown that either the decision not to offer the goods for restoration or the review decision was unreasonable – appeal dismissed

Citations:

[2003] UKVAT-Excise E00388

Links:

Bailii

Jurisdiction:

England and Wales

Cited by:

See Also – Tanner v Customs and Excise Excs 26-Mar-2004
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 . .
Lists of cited by and citing cases may be incomplete.

Customs and Excise

Updated: 18 July 2022; Ref: scu.271486

More and others v Customs and Excise: Excs 14 Aug 2003

EXCISE DUTIES – Community travellers – cigarettes purchased in Belgium and brought to UK without payment of UK duty – goods and car used for journey seized – car restored on humanitarian grounds – restoration of excise goods refused – whether conclusion that goods held for commercial purpose reasonable – yes – appeal dismissed

Citations:

[2003] UKVAT-Excise E00478

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 18 July 2022; Ref: scu.271566

Harding v Customs and Excise: Excs 4 Aug 2003

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

Citations:

[2003] UKVAT-Excise E00467

Links:

Bailii

Customs and Excise

Updated: 18 July 2022; Ref: scu.271561

Dickinson v Customs and Excise: Excs 20 Feb 2003

Appeal under s.16 FA 1994 – Stopping vehicle and seizing it and tobacco – Whether stopping lawful – Whether seizure lawful – Hoverspeed (Administrative Court) – Whether adjournment should be granted – Intimidatory behaviour – Full compensation

Citations:

[2003] UKVAT-Excise E00387

Links:

Bailii

Cited by:

Appeal from – Commissioners of Customs and Excise v Dickinson ChD 15-Oct-2003
The applicant had returned to England with a quantity of goods which the Customs and Excise deemed were not for his personal use. His car was seized, but ordered to be restored by the VAT and Duties Tribunal.
Held: There was now a two track . .
Lists of cited by and citing cases may be incomplete.

Customs and Excise

Updated: 18 July 2022; Ref: scu.271480

Stirling v Customs and Excise: Excs 4 Aug 2003

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.

Citations:

[2003] UKVAT-Excise E00466

Links:

Bailii

Customs and Excise

Updated: 18 July 2022; Ref: scu.271569

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

Kinley and Another v Customs and Excise: Excs 9 Jun 2003

EXCISE DUTY – non-restoration of excise goods and car said to belong to first appellant – finding that when seized car did not belong to first appellant – first appellant thus had no right to appeal against non-restoration – Customs not satisfied that excise goods not being imported for commercial purpose – Customs’ decision held to be reasonable- appeal dismissed

Citations:

[2003] UKVAT-Excise E00426

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 18 July 2022; Ref: scu.271514

Ludgate and Another v Customs and Excise: Excs 11 Apr 2003

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

Citations:

[2003] UKVAT-Excise E00403

Links:

Bailii

Customs and Excise

Updated: 18 July 2022; Ref: scu.271492

Pooler-LMT Ltd v Customs and Excise: Cust 1 Jun 2005

Cust CUSTOMS DUTIES – BTI – lifting device mounted on chassis – whether lifting device amounting to a crane – CN heading 8426 – whether instead no more than a lifting device – CN heading 8427 – GIRs 1, 3 – HSEN considered – correct heading 8427 – BTI correct – appeal dismissed

Citations:

[2005] UKVAT-Customs C00195

Links:

Bailii

Customs and Excise

Updated: 18 July 2022; Ref: scu.271383

Padley and Agroeuropa Spa v Revenue and Customs: Cust 27 Mar 2008

VDT CUSTOMS DUTY – Tariff classification – Uncooked peppered turkey – Whether seasoned within Add Note 6(a) to CN Chap 16 – Naked eye and taste tests – Verification outsourced by Customs – No written instructions as to interpretation of Note 6(a) and content of reports – Reclassification and demands based solely on reports – Irregularities in verification – No close co-ordination within Code Art 13.3 – No verification with Art 71.2 – Outcome possibly different without irregularities – Community Customs Code (Council Reg (EEC) No.2913/92) Art 13.3, 37, 69.2 and 71.2 – Post-clearance demands quashed – Appeals allowed

Citations:

[2008] UKVAT-Customs C00255

Links:

Bailii

Customs and Excise

Updated: 18 July 2022; Ref: scu.271439

Hacon v Customs and Excise: Excs 10 Jul 2002

Excs EXCISE DUTY – Restoration of vehicle – Tobacco – Partner of Appellant imported tobacco concealed in cases of beer – Importer alleged that he had stolen the beer and did not know tobacco was there – Review officer ignored importer’s account – Review officer failed to review facts – Whether decision reasonable – FA 1994 ss 15(1), 16(4) – Appeal allowed

Citations:

[2002] UKVAT-Excise E00374

Links:

Bailii

Customs and Excise

Updated: 18 July 2022; Ref: scu.271456

Stanley House Logistics v Customs and Excise: Cust 25 Apr 2005

Cust CUSTOMS DUTY – Warehousing – Conditions for approval for customs warehouse – Retail sale – Sales of warehoused goods to distributors retaining some for personal use – Whether retail sale – Conditions precluding to distributors while goods warehoused – Implementing Regulation (2454/94/EEC) Art 527.2 – Sixth Directive (77/388/EC) Art 16 – FA 1994 s.18(1) – Appeal dismissed

Citations:

[2005] UKVAT-Customs C00193

Links:

Bailii

Customs and Excise

Updated: 18 July 2022; Ref: scu.271380