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

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

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

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

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

Grace Construction Products Ltd v Revenue and Customs: Cust 2 Dec 2005

Customs Duty – the correct relationship between Rules 1 and 2(b) of the General Rules of Interpretation – whether a composite product made of plastic and rubber should be classified as plastic or rubber – whether this is resolved by Rule 1, Rule 3(a), 3(b) or 3(c)

Citations:

[2005] UKVAT-Customs C00207

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 18 July 2022; Ref: scu.271394

Allett Mowers Ltd v Revenue and Customs: Cust 11 Jul 2006

Customs Duty – Export of manufactured goods to Romania – Preference – No documentary evidence provided of origin of raw materials – necessity and method of proving origin: Europe Agreement, Protocol 4 Council Regulation EC 1207/2001 Public Notices 827 and 828.

Citations:

[2006] UKVAT-Customs C00219

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 18 July 2022; Ref: scu.271405

Nissan Motor Manufacturing (UK) Ltd v Revenue and Customs: Cust 1 Mar 2007

Cust CUSTOMS DUTIES – importations of motor cars from Japan to United Kingdom – sale by Japanese manufacturer to associated intermediary company – onward sale by intermediary to distribution company in each Member State – sale by distribution company to retail customer before entry of car into Community territory – car entered, or purportedly entered, by retail customer – whether value for customs duty purposes to be fixed by reference to first transaction value – Customs Code art 29, Implementing Regulations, art 147
VALUE ADDED TAX – value of importation fixed by reference to value for customs duty purposes – Sixth Directive art 11B(1) – whether scheme for effecting sale to final consumer before importation designed to reduce incidence of VAT abusive – yes – execution of scheme also failed on facts – appeal dismissed in substance

Citations:

[2007] UKVAT-Customs C00236

Links:

Bailii

Customs and Excise, VAT

Updated: 18 July 2022; Ref: scu.271422

Hendy v Customs and Excise: Excs 11 Jan 2002

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

Citations:

[2002] UKVAT-Excise E00212

Links:

Bailii

Statutes:

Finance Act 1994 16(4)

Customs and Excise

Updated: 18 July 2022; Ref: scu.271446

Avli (Ali) v Customs and Excise: Excs 26 Mar 2002

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

Citations:

[2002] UKVAT-Excise E00247

Links:

Bailii

Customs and Excise

Updated: 18 July 2022; Ref: scu.271448

Egbuna v Revenue and Customs: Cust 1 Mar 2007

Cust CUSTOMS DUTIES – temporary importation relief – no intention that goods be used whilst temporarily in the United Kingdom – importer’s claim for relief rejected – whether rejection correct – no – appeal allowed – Community Customs Code (2913/93), Art 137

Citations:

[2007] UKVAT-Customs C00237

Links:

Bailii

Customs and Excise

Updated: 18 July 2022; Ref: scu.271421