RESTORATION – passenger on a coach trip – left on coach goods slightly in excess of indicative quantities on return to England – passed through customs without declaring any goods – insufficient evidence as to source of money to buy some of the goods – appeal allowed.
Citations:
[2005] UKVAT-Excise E00852
Links:
Jurisdiction:
England and Wales
Customs and Excise
Updated: 26 November 2022; Ref: scu.271928
