Nattrass and Another v Customs and Excise: Excs 29 Aug 2003

EXCISE DUTIES – appellants seeking restoration of cigarettes seized at Liverpool John Lennon Airport on their return from Spain – goods on balance of probabilities found to have been held for a commercial purpose – review decisions of Customs held to be reasonable – appeals dismissed

Citations:

[2003] UKVAT-Excise E00488

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 27 March 2022; Ref: scu.271567