Dineen v Customs and Excise; Excs 31 Jul 2003

References: [2003] UKVAT-Excise E00453
Links: Bailii
Excs EXCISE DUTY – respondents refusal to restore excise goods to female appellant and car used by female appellant and friend to transport excise goods to male appellant – failure by respondents to prove that excise goods held or to be used for commercial purpose – finding of innocence on part of male appellant – appeal allowed.