More and others v Customs and Excise: Excs 14 Aug 2003

EXCISE DUTIES – Community travellers – cigarettes purchased in Belgium and brought to UK without payment of UK duty – goods and car used for journey seized – car restored on humanitarian grounds – restoration of excise goods refused – whether conclusion that goods held for commercial purpose reasonable – yes – appeal dismissed

Citations:

[2003] UKVAT-Excise E00478

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 18 July 2022; Ref: scu.271566