Kinley and Another v Customs and Excise: Excs 9 Jun 2003

EXCISE DUTY – non-restoration of excise goods and car said to belong to first appellant – finding that when seized car did not belong to first appellant – first appellant thus had no right to appeal against non-restoration – Customs not satisfied that excise goods not being imported for commercial purpose – Customs’ decision held to be reasonable- appeal dismissed

Citations:

[2003] UKVAT-Excise E00426

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 18 July 2022; Ref: scu.271514