EXCISE DUTIES – excise goods and vehicle seized from travellers entering UK from France – conclusion that importation of goods commercial or partly commercial reasonable – refusal to restore goods upheld – failure to consider proportionality of refusal to restore vehicle – review decision not reasonably arrived at – appeal allowed in part and further review directed
Citations:
[2005] UKVAT-Excise E00853
Links:
Jurisdiction:
England and Wales
Customs and Excise
Updated: 06 June 2022; Ref: scu.271931
