References: [2005] UKVAT-Excise E00876
Links: Bailii
Excs EXCISE DUTIES – Seizure of car and goods at Coquelles – no condemnation proceedings and goods and car deemed to be forfeit – whether issue of importation of goods for own use can be raised by Appellant before tribunal – yes – whether decision on review to refuse restoration reasonable – no – case remitted by tribunal for further review – appeal allowed
Last Update: 12-Feb-16 Ref: 271956
