Osbourne v Customs and Excise: Excs 3 Nov 2004

Excs EXCISE DUTY – Seizure of Vehicle and Goods – Reasonableness of Commissioners’ Decision to refuse restoration – was the importation commercial and for profit – yes in part – application of Commissioners’ policy – Appeal allowed in respect of the vehicle.

Citations:

[2004] UKVAT-Excise E00815

Links:

Bailii

Customs and Excise

Updated: 18 July 2022; Ref: scu.271902