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Singh v Revenue and Customs: Excs 20 Jul 2005

EXCISE DUTY – vehicle used for importation of tobacco goods to give to workmen in return for services rendered – importation was commercial and for profit – original Tribunal directed re-review relating to hardship and proportionality – whether re-review refusing restoration of vehicle was reasonable – appeal dismissed

Citations:

[2005] UKVAT-Excise E00907

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 06 February 2022; Ref: scu.271979

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