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:
Jurisdiction:
England and Wales
Customs and Excise
Updated: 27 March 2022; Ref: scu.271567