References: [2003] UKVAT-Excise E00387
Links: Bailii
Ratio: 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
This case is cited by:
- Appeal from – Commissioners of Customs & Excise v Dickinson ChD (Bailii, [2003] EWHC 2358 (Ch), Times 03-Dec-03, Gazette 22-Jan-04, [2004] 1 WLR 1160, [2003] All ER (D) 315)
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 . .
(This list may be incomplete)
Last Update: 08-Sep-16
Ref: 271480
