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Marriott v Customs and Excise: Excs 24 Feb 2005

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:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 06 June 2022; Ref: scu.271931

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