References: [2004] UKVAT-Excise E00777
Links: Bailii
Excs RESTORATION – worked in Paris installing electronic tills for Marks & Spencer’s – on returning home decided to buy gifts for workforce – purchased 30 kg hand rolling tobacco; 3,456 cigarettes; 69.76 litres of beer; 46.75 litres of wine and 12 litres of cider – refusal to restore the excise goods and vehicle unreasonable – appeal allowed
