An assumption that imports of alcohol et cetera above certain quantities was for commercial purpose was not in breach of EU law.
Citations:
Gazette 28-Aug-1997
Statutes:
Excise Duties (Personal Reliefs) Order 1992 (1992 No 3155)
Jurisdiction:
England and Wales
Crime, Customs and Excise
Updated: 11 October 2022; Ref: scu.88208