Dalziel v Revenue and Customs: Excs 5 Jul 2006

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