Dodge v Revenue and Customs: Excs 20 Jun 2008

EXCS EXCISE DUTY – Non-restoration of cigarettes and hand-rolling tobacco -Tribunal admitted evidence of personal use – no abuse of process – Review Officer refused restoration because the excise goods were intended for onward sale at profit – Review Officer’s decision reasonable – Appeal dismissed

Citations:

[2008] UKVAT-Excise E01120

Links:

Bailii

Customs and Excise

Updated: 18 July 2022; Ref: scu.272196