References: [2007] UKVAT-Excise E01034
Links: Bailii
Cust EXCISE DUTY – appellant’s vehicle used for smuggling tobacco – used by appellant’s husband – was the respondents’ decision to refuse restoration reasonable? – yes – appeal dismissed.

References: [2013] UKUT 251 (TCC)
Links: Bailii
UTTC Excise duty – whether spirits delivered to declared destinations – did First-tier Tribunal wrongly consider that it could not reach a decision that implied dishonesty on part of Appellant? – held no – did First-tier Tribunal wrongly hold that HMRC had burden of proof? – held no – whether First-tier Tribunal made findings of fact that were not open to it or otherwise err in its approach to the evidence? – held that First-tier Tribunal failed to give adequate reasons for conclusion that all journeys took place as described in face of contradictory evidence – appeal allowed in part – case remitted.

References: [2008] UKVAT-Excise E01099
Links: Bailii
Excs Excise Duties: Importation of Cigars – Cigars ordered from Spain by UK resident via internet – goods delivered to purchaser for the purpose of making a gift to his father – goods seized no indicator of gift on parcel – whether offer of restoration reasonable – appeal dismissed.

References: [2008] UKVAT-Excise E01115
Links: Bailii
Excs EXCISE DUTY – Seizure of lorry – Refusal to restore – Lorry adapted for concealment of goods – Cigarettes concealed – Whether decision not to restore reasonable – Yes – Appeal dismissed

References: [2007] UKVAT-Excise E01075
Links: Bailii
Excs Customs and Excise -request for return of vehicle – 18,160 cigarettes- 27.69 litres of beer – 2.7 litres of spirits- failure to disclose when stopped – Iranian cigarettes – alleged purchase outside European Community – not agreed – appellant smuggling – request for review refused – appeal dismissed

References: [2008] UKVAT-Excise E01114
Links: Bailii
Excs Excise Duty – cross border shopping – tobacco products 15 kg of hand rolling tobacco – whether held for commercial purpose – yes.

References: [2013] UKUT 169 (TCC)
Links: Bailii
UTTC Customs duty – classification of child seat for adult bicycle – whether First-tier Tribunal erred in failing to apply GIR 3(b)?- yes – did saddle give child seat its essential character – yes – should child seat be classified as a saddle? – yes – appeal allowed’

References: [2004] UKVAT-Excise E00672
Links: Bailii
EXCISE DUTY RESTORATION OF GOODS (see also EXCISE ppeal) – Own use

References: [2004] UKVAT-Excise E00641
Links: Bailii
EXCISE DUTY RESTORATION OF GOOD- own use

References: [2005] UKVAT-Excise E00925
Links: Bailii
Excs EXCISE – Restoration refusal – Overseas Haulier carrying beer with no evidence that duty paid and inadequate documentation – Appellant did not attend – Hearing in absence – No checks made by Appellant as to load – Excise duty £7,792 – Value of vehicle and trailer £10,700 – Refusal not disproportionate – Appeal dismissed

References: [2007] UKVAT-Excise E01054
Links: Bailii
Excs Excise Duties – Non restoration of seized goods – whether Appellant’s letter was notice that he claimed the goods were not liable to seizure : para 3 sch 3 CEMA 1979 – held yes – whether question of own use open to the Tribunal – held yes – whether goods were for own use – held no – whether Customs’ decision reasonable : section 16(4) FA 1994 held yes

References: [2004] UKVAT-Excise E00782
Links: Bailii
Excs EXCISE DUTY – Restoration of seized excise goods and motor vehicle – Tribunal finds that the Appellant purchased the goods for use by family – the non restoration of the motor vehicle was disproportionate and caused exceptional hardship – Review Officer failed to apply the facts to the Respondents’ policies on restoration and the 2002 Regulations – Review Officer wrongly restricted consideration of the restoration of the motor vehicle to the question of legal ownership – decision not to restore unreasonable – appeal allowed – further review ordered

References: [2012] UKUT 44 (TCC)
Links: Bailii
Coram: Roth J
UTTC EXCISE DUTY – sections 55 and 62 Alcohol Liquors Duties Act 1979, Cider and Perry Regulations 1989, Wine and Made-wine Regulations 1989 – whether a discontinuance within regulation 13(a) on a sale of a business as a going concern holding stock of cider and made-wine – position where premises are both cider premises and a winery but made-wine is held only for the purpose of the cider business – proviso to regulation 12: application for some other purpose.
Statutes: Alcohol Liquors Duties Act 1979 55 62, Wine and Made-wine Regulations 1989, Cider and Perry Regulations 1989

References: [2004] UKVAT-Excise E00836
Links: Bailii
Excs EXCISE DUTY – Restoration of Tractor unit used for transporting large quantities of vodka – whether appellant had taken all reasonable steps to prevent diversion – finding that Appellant had acted with lack of care – appeal dismissed.

References: [2005] UKVAT-Excise E00900
Links: Bailii
Excs EXCISE – RESTORATION – Jurisdiction – Whether Tribunal can entertain appeal against review decision directed by Tribunal under FA 1994 s.16(4)(b) – Whether appellant ‘required the review’ within s.16(2) – No – Whether exclusion compatible with Human Rights Convention – No – Held necessary to read in words under HRA 1998, s.3 – Alternatively exclusion incompatible with Community Law
Jurisdiction – Goods disposed of before original decision under CEMA 1979 s.152(b) to refuse restoration – Whether section 152(b) includes power to make payment when restoration in kind not possible – Yes – Power either implied or read in under HRA s.3 – Not covered by CEMA s.6(2) – Tribunal therefore has jurisdiction
Jurisdiction – Payment when restoration not possible – Whether Tribunal has jurisdiction as to amount – Meaning of ‘restored’ in s.152(b) – Yes by implication or under HRA s.3

References: [2004] UKVAT-Excise E00797
Links: Bailii
Excs EXCISE – Restoration refusal – Vehicle used to carry 768 litres of beet – Finding that commercial purpose – Joint venture – Loss of £505 revenue – Refusal not disproportionate – Appeal dismissed

References: [2002] UKVAT-Excise E00238
Links: Bailii
Excise duties – seizure of passengers’ goods – seizure of driver’s car and goods – non-restoration of goods and car – whether Commissioners’ decisions reasonable

References: [2004] UKVAT-Excise E00674
Links: Bailii
Excs EXCISE DUTY RESTORATION OF VEHICLE (see also EXCISE APPEAL) – Dismissed on facts

References: [2003] UKVAT-Excise E00584
Links: Bailii
Excs EXCISE DUTY RESTORATION OF GOODS (see also EXCISE APPEAL) – Concealment

References: [2002] UKVAT-Excise E00247
Links: Bailii
Excs Excise duty-owner of car lending to a friend-friend on-lending car to another person not knowing that person would use it for smuggling-whether reasonable not to restore car to owner-whether disproportionate violation of owner’s right to peaceful possession of the car-appeal allowed

References: [2008] UKVAT-Excise E01116
Links: Bailii
Excs Excise – Restoration – Appellant argued that goods for own use – Abuse of process – Appeal dismissed

References: [2003] UKVAT-Excise E00467
Links: Bailii
Excs Seizure of load of vodka and vehicle – haulier sole trader with one vehicle – restoration of the vehicle offered on payment of value of vehicle – what enquiries should Appellant have made – disproportionate under First Protocol of Human Rights Convention – Appeal allowed

References: [2002] UKVAT-Excise E00215
Links: Bailii
Excs Importation of large quantities of dutiable goods – Seizure of vehicle – Vehicle belonging to driver’s partner – Restoration offered subject to conditions – Reasonableness – Presumption of commerciality, appeal dismissed

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

References: [2003] UKVAT-Excise E00466
Links: Bailii
Excs EXCISE DUTY – commissioners refusal to restore appellant’s car to her following its seizure for having been used by her partner and three passengers to transport excise goods in excess of MILS – whether refusal disproportionate interference with appellants’ rights under ECHR – appeal allowed.

References: [2013] UKUT 449 (TCC)
Links: Bailii
FTTC CUSTOMS DUTY – Binding Tariff Informations – whether imported utility vehicles should be classified as ‘dumpers designed for off-highway use’- yes – appeal allowed’

References: [2004] UKVAT-Excise E00629
Links: Bailii
EXCISE DUTY RESTORATION OF Goods/ vehicle – own use

References: [2008] UKVAT-Excise E01125
Links: Bailii
Excs EXCISE DUTY- 800 cigarettes sent through post by sister to appellants – ‘gift concession’ withdrawn 19 July 2007- respondents required £182.26 to forward cigarettes – decision reasonable – no review – case dismissed

References: [2003] UKVAT-Excise E00402
Links: Bailii
Excs CIVIL PENALTY – Section 9 FA 1994 – Rebated fuel in vehicle – Whether reasonable excuse – Appeal dismissed – Duty assessment – Appeal dismissed
Statutes: Finance Act 2004 9

References: [2003] UKVAT-Excise E00487
Links: Bailii
EXCISE DUTIES – Excise Duties (Personal Reliefs) Order 1992 – Community travellers entering UK with large quantity if cigarettes – seizure of goods and vehicle – whether review decision following refusal to restore unreasonable
Statutes: Excise Duties (Personal Reliefs) Order 1992

References: [2008] UKVAT-Excise E01126
Links: Bailii
EXCS EXCISE DUTY – whether requirement to provide a guarantee under art 13 of Council Directive 92/12/EEC means that the person’s liability is limited to the amount of the guarantee – no – appeal dismissed
Statutes: Council Directive 92/12/EEC 13

References: [2014] UKUT 31 (TCC)
Links: Bailii
UTTC CUSTOMS DUTY – relief for military end use – classification of goods imported for military end use – Combined Nomenclature – objective characteristics of clothing with infra red reflectance properties – Council Regulation 150/2003 – whether certificate of MoD pursuant to that regulation is conclusive as to the availability of relief – entitlement to remission of duties – articles 236 and 239 of the Customs Code
Statutes: Council Regulation 150/2003

References: [2008] UKVAT-Excise E01131
Links: Bailii
VDT EXCISE DUTY – restoration of alcohol and car – Appellant is owner of a pub and the Respondents considered that the wine was purchased for the pub – whether reasonable – yes – appeal dismissed.

References: [2013] UKUT 450 (TCC)
Links: Bailii
UTTC CUSTOMS DUTY- post clearance demands – whether goods eligible for reduced rate of duty under Generalised System of Preferences-whether sufficient evidence to conclude that direct transport rule satisfied-no-whether substantiating documents produced – no – whether duty may be remitted-whether a special situation existed – no – Article 78 Commission Regulation (EEC)2454/93, Article 239 Council regulation 2913/92/EEC – appeal allowed
Statutes: Council Regulation 2913/92/EEC, Commission Regulation (EEC)2454/93

References: [2006] UKVAT-Excise E00990
Links: Bailii
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

References: [2002] UKVAT-Excise E00248
Links: Bailii
Excs Excise Duty – Refusal to restore car – Excise goods being carried partly for own use and partly for sale, otherwise than for profit, to friends etc – Whether refusal to restore reasonable – No

References: [2013] UKUT 394 (TCC)
Links: Bailii
UTTC Customs duty – classification – whether mastectomy bra a brassiere under CN 6212 or an orthopaedic device etc under CN 9021 ‘ mastectomy bra an orthopaedic device under CN 9021 10 10 by virtue of Note 6 to Chapter 90 – appeal allowed

References: [2003] UKVAT-Excise E00446
Links: Bailii
Excs EXCISE DUTY – seizure of vehicle in which excessive goods were carried – vehicle belonging to importer’s daughter – refusal to restore the vehicle – deemed upholding of decision – appeal conceded by Commissioners and remitted for further review – findings of fact

References: [2004] UKVAT-Excise E00684
Links: Bailii
EXCS RESTORATION – Goods only seized – Goods alleged to have been hidden in van – Customs evidence confused and contradictory – Whether review decision based thereon reasonable – No – Further review directed

References: [2013] UKUT 498 (TCC)
Links: Bailii
UTTC CUSTOMS DUTIES – tariff classification – replacement mounting for sat-nav device – whether BTI correct – whether mounting proper to heading 3926 (articles of plastics), 8302 (miscellaneous articles of base metal), 8529 (parts for certain devices), 8708 (parts and accessories of motor vehicles) – classification to 8302 correct – appeal determined accordingly.

References: [2005] UKVAT-Excise E00923
Links: Bailii
Excs EXCISE DUTY – restoration of excise goods and motor vehicle – strong circumstantial case to support a finding of commercial importation – Appellant stated his job was in jeopardy because he could not get to work on time without his vehicle – Appellant failed to explain the position regarding the other vehicle registered in his name – no exceptional hardship – the offer of restoration of the vehicle on payment of a fee was proportionate – review decision reasonable – appeal dismissed

References: [2005] UKVAT-Excise E00930
Links: Bailii
Excs EXCISE DUTY – Restoration of seized excise goods and Ford transit van–large quantity of hand rolling tobacco imported – contradictory accounts of the Appellant and his brother about the funding arrangements for the purchase of tobacco – Respondents correct in giving weight to these facts – tribunal’s findings of fact support the Respondents conclusion that tobacco imported for commercial purpose – was the non-restoration of transit van proportionate to the Appellant’s contravention – yes – did the non-restoration create exceptional hardship – no – was the decision not to restore the excise goods and the Ford transit van reasonable – yes – Appeal dismissed.

References: [2013] UKUT 564 (TCC)
Links: Bailii
UTTC EXCISE DUTY – disappearance of goods – excise duty point – tax warehouse – assessment on consignor – validity of assessment – abnormal and unforeseeable circumstances – force majeure – whether supervening principles of European Law of proportionality and/or legal certainty rendered assessments invalid – Council Directive 92/12/EEC, Arts 13, 14, 15 and 20 – validity of Regulation 7 of the Excise Duty Points (Duty Suspended Movements of Excise Goods) Regulations 2001

References: [2003] UKVAT-Excise E00453
Links: Bailii
Excs EXCISE DUTY – respondents refusal to restore excise goods to female appellant and car used by female appellant and friend to transport excise goods to male appellant – failure by respondents to prove that excise goods held or to be used for commercial purpose – finding of innocence on part of male appellant – appeal allowed.

References: [2004] UKVAT-Excise E00827
Links: Bailii
Excs EXCISE DUTY – importation of 10,000 cigarettes and 6 kg of hand rolling tobacco from Majorca – aeroplane traveller – forfeiture of goods – whether decision not to restore was reasonable – appeal allowed

References: [2014] UKUT 67 (TCC)
Links: Bailii
Coram: Herrington, Sadler TJJ
UTLC CUSTOMS DUTY – Community Customs Code – Generalised system of preferences – whether relevant time limit for repayment of duties not legally owed is three years – Article 236(2) Council Regulation 2913/92/EEC – no – proof of origin of goods must be submitted within ten months of issue – Article 90(b) Commission Regulation 2454/93

References: [2005] UKVAT-Excise E00852
Links: Bailii
RESTORATION – passenger on a coach trip – left on coach goods slightly in excess of indicative quantities on return to England – passed through customs without declaring any goods – insufficient evidence as to source of money to buy some of the goods – appeal allowed.

References: [2003] UKVAT-Excise E00557
Links: Bailii
EXCISE DUTY RESTORATION OF GOODS (see also EXCISE APPEAL) – Dismissed on facts

References: [2004] UKVAT-Excise E00706
Links: Bailii
Excs Excise Duty – importation of 10,000 cigarettes – whether for commercial purpose – appeal dismissed

References: [2014] UKUT 331 (TCC)
Links: Bailii
Coram: Warren J P
UTTC EXCISE DUTY – assessment in relation to excise goods seized from respondent – appeal from refusal to strike out statutory appeal – appeal allowed in part – ground of appeal struck out in part -application remitted

References: [2004] UKVAT-Excise E00637
Links: Bailii
EXCISE DUTY RESTORATION OF GOODS (see also EXCISE APPEAL)

References: [2003] UKVAT-Excise E00594
Links: Bailii
Coram: David S Porter
Excs EXCISE DUTY RESTORATION OF GOODS (see also EXCISE APPEAL – Dismissed on facts

References: [2003] UKVAT-Excise E00554
Links: Bailii
Coram: Adrian J SHIPWRIGHT
UTTC EXCISE DUTY RESTORATION OF VEHICLE (see also EXCISE APPEAL) – Commercial vehicle

References: [2004] UKVAT-Excise E00639
Links: Bailii
EXCISE DUTY RESTORATION OF GOODS – dismissed on facts

References: [2008] UKVAT-Excise E01129
Links: Bailii
Application by the Respondents to strike out an Appeal Notice lodged on behalf of the Appellant.
Statutes: Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992

References: [2007] UKVAT-Excise E01057
Links: Bailii
EXCISE – Restoration of vehicle – Owner not present at time of seizure – No direct knowledge of driver’s action in attempting to avoid duty on seized goods – Owner and driver in long-term relationship – Whether genuine third-party situation – Whether importation commercial – Appeal dismissed

References: [2003] UKVAT-Excise E00483
Links: Bailii
Excs EXCISE DUTY – appeal from a review decision not to restore car used for the importation of hand rolling tobacco and other excise goods -reasonableness of the decision not to restore – appeal dismissed

References: [2005] UKVAT-Excise E00843
Links: Bailii
Excs EXCISE DUTY – Restoration of Porshe Boxster motor vehicle– whether the 24kg of hand rolling tobacco was for personal or commercial use – commercial use for profit – was the non-restoration proportionate to the Appellant’s contravention – yes – did the non-restoration of the vehicle create exceptional hardship – no – was the decision not to restore the vehicle reasonable – yes – Appeal dismissed.
Last Update: 29-Nov-15 Ref: 271925

References: [2005] UKVAT-Excise E00845
Links: Bailii
Coram: Brice Ch
Excs EXCISE DUTY – refusal to restore excise goods including 18 kilograms of hand rolling tobacco and 24,860 cigarettes imported by the three Appellants – the Appellants claimed that the goods were not liable to forfeiture and proceedings were commenced in the magistrates court – those proceedings had not been heard at the date of the hearing of these appeals – whether the tribunal had jurisdiction to decide whether the goods were held for the personal use of the Appellants – in these appeals no – whether if the tribunal had that jurisdiction the goods were held for the personal use of the Appellants – no – whether the disputed decision was a reasonable decision – yes – appeals dismissed – Council Directive (EEC) No 92/12 Arts 7 to 9; The Excise Goods, Beer and Tobacco Products (Amendment) Regulations 2002 SI 2002 No. 2691; Customs and Excise Management Act 1979 S 152(b); Finance Act 1994 Ss 14 to 16
Last Update: 29-Nov-15 Ref: 271932

References: [2004] UKVAT-Excise E00712
Links: Bailii
EXCISE DUTIES – appellants intercepted carrying goods within minimum indicative limits – history of recent trip – aggregate quantities brought into country substantial – whether review officer’s conclusion that importations commercial reasonable – yes – whether grounds for restoration – no – appeal dismissed

References: [2004] UKVAT-Excise E00690
Links: Bailii
Excs EXCISE DUTY – refusal of Respondents to restore seized excise goods – error of law of reviewing officer as to burden of proof of commerciality – appeal allowed