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.
Citations:
[2008] UKVAT-Excise E01099
Links:
Jurisdiction:
England and Wales
Customs and Excise
Updated: 07 September 2022; Ref: scu.272170