References: [2006] UKVAT-Excise E00948
Links: Bailii
Coram: Theodore Wallace
Excs EXCISE – Duty suspended movement – Assessment on consignor – Theft during transit following release from detention – Guarantee provided by warehousekeeper of dispatch which was consignor – Release after journey time on AAD – Whether Appellant still guarantor – Appellant not notified of release – Compatibility of DSMEG Regs 2000 reg 7(1) with Excise Directive 92/12/EEC Arts 15.3 and 20.1 – Powers of Tribunal under FA 1944 s.16(5) – Appeal dismissed
