Williams v Customs and Excise: Excs 16 May 2003

RESTORATION – Vehicle – Refusal to restore – Importation by Appellant and two others of tobacco in excess of indicative level – Appellant’s companions appeared not to know price paid – Disagreement as to who paid and where goods bought – Whether goods for own use or all for commercial use by Appellant – Whether refusal to restore ‘reasonable’ – Appeal dismissed

Citations:

[2003] UKVAT-Excise E00418

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 30 July 2022; Ref: scu.271505