EXCISE DUTIES – traveller importing 42 kg of tobacco – goods and car seized – claim that 6 kg intended as gift to father and 18 kg each to be given to agents who had secured large commissions – explanation implausible – refusal to restore car – hardship claimed – no exceptional circumstances – refusal to restore reasonable – appeal dismissed
Citations:
[2005] UKVAT-Excise E00897
Links:
Customs and Excise
Updated: 18 July 2022; Ref: scu.271978