Findlay v Revenue and Customs: Excs 28 May 2008 Excs Excise Duty – cross border shopping – tobacco products 15 kg of hand rolling tobacco – whether held for commercial purpose – yes. Citations: [2008] UKVAT-Excise E01114 Links: Bailii Customs and Excise Updated: 18 July 2022; Ref: scu.272190