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
Citations:
[2005] UKVAT-Excise E00876
Links:
Customs and Excise
Updated: 18 July 2022; Ref: scu.271956