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
Citations:
[2004] UKVAT-Excise E00684, [2004] UKVAT-Excise E000684
Links:
Jurisdiction:
England and Wales
Citing:
See Also – Tanner v Customs and Excise Excs 20-Feb-2003
EXCISE DUTY – Appeal heard in the absence of the Appellant under VAT Tribunals Rules, Rule 26(2) – Appeal under s.16 FA 1994 against a review decision not to offer seized excise goods for restoration – imported excise goods allegedly concealed in a . .
Lists of cited by and citing cases may be incomplete.
Customs and Excise
Updated: 18 July 2022; Ref: scu.271758