Status Supplies (T/A Olton International) v Revenue and Customs: Excs 12 Sep 2006

Excs EXCISE TRANSIT PROCEDURE – revocation of excise duty guarantee given by transporter under CEMA 1979 s 157 – AADs not accompanying consignments from UK to France under duty suspension – transporter purporting to create substitute AAD – excise goods consigned to France diverted to West Midlands – AAD purporting to show receipt of goods in France not proved – observations on reasonableness of revocation – appeal dismissed

Citations:

[2006] UKVAT-Excise E00990

Links:

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Updated: 18 July 2022; Ref: scu.272069