References: [2002] UKVAT-Excise E00212
Links: Bailii
RESTORATION REFUSAL – Vehicle – Appellant disabled – Importing cigarettes and tobacco 5 times guideline – Heavy smoker – Part to be reimbursed by family – Larger quantity allowed through 7 weeks earlier – Little detail recorded but Notice 1 served – Disability not regarded as relevant by Review Officer – Wrong test applied by Review Officer – Need for proportionality – Finance Act 1994 s.16(4) – Further review directed with proper reasons
Statutes: Finance Act 1994 16(4)
