Rowley v Customs and Excise: Excs 5 Apr 2004

Excs EXCISE DUTY – refusal of Respondents to restore seized excise goods – error of law of reviewing officer as to burden of proof of commerciality – appeal allowed

Citations:

[2004] UKVAT-Excise E00690

Links:

Bailii

Customs and Excise

Updated: 18 July 2022; Ref: scu.271784