Harrison v HM Revenue and Customs: ChD 15 Nov 2006

The claimant sought return of his car which had been seized when he returned from France. He had with him dutiable goods, but within the set limits for personal use. The Customs said that because he had made several repeated trips, and returned with the full amount every time, he had been buying for commercial purposes.

Judges:

Lightman J

Citations:

[2006] EWHC 2844 (Ch), Times 08-Jan-2007

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 30 June 2022; Ref: scu.246057