Wood v Customs and Excise: Excs 12 May 2003

Excs EXCISE DUTY – importation of tobacco products in excess of MILS – whether for appellant’s use and held for commercial purposes – appellant’s failure to stay for interview – held Customs decision not to restore goods unreasonable – appeal allowed

Citations:

[2003] UKVAT-Excise E00416

Links:

Bailii

Customs and Excise

Updated: 18 July 2022; Ref: scu.271507