Excise Duties – Non-restoration of seized goods – cigarettes imported by regular traveller – Appellant ‘withdrawing’ notice to commence condemnation proceedings: whether possible – Appellant misled by Customs’ letter: whether legality of forfeiture and own use open for consideration by tribunal – reasonableness of decision on review – powers of tribunal under Section 16(4) FA 94
Citations:
[2006] UKVAT-Excise E00991
Links:
Jurisdiction:
England and Wales
Customs and Excise
Updated: 18 July 2022; Ref: scu.272068