Smith v Revenue and Customs: Excs 20 Sep 2006

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
[2006] UKVAT-Excise E00991
England and Wales

Updated: 10 February 2021; Ref: scu.272068