EXCS Customs and Excise, Community Shopping, seizure of goods; legality of seizure; deemed forfeiture; restoration appeal; jurisdiction; abuse of process; whether legality of seizure can be raised in restoration appeal.
Citations:
[2008] UKVAT-Excise E01124
Links:
Customs and Excise
Updated: 18 July 2022; Ref: scu.272202