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United Kingdom VAT & Duties Tribunals (Excise) Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> United Kingdom VAT & Duties Tribunals (Excise) Decisions >> Conna & Anor v Customs & Excise [2003] UKVAT(Excise) E00517 (20 October 2003)
URL: http://www.bailii.org/uk/cases/UKVAT/Excise/2003/E00517.html
Cite as: [2003] UKVAT(Excise) E517, [2003] UKVAT(Excise) E00517
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Decision Summary Information |
|
| Decision Number: | E/00517 |
| Appellant: | Harold James Conna & Vera Conna |
| Respondent: | The Commissioners of Customs & Excise |
| Chairmen / Special Commissioners: |
MICHAEL s
JOHNSON
|
| Date of Decision: | 20.10.2003 |
| Main Category: | EXCISE DUTY RESTORATION OF VEHICLE (see also EXCISE APPEAL) |
| Main Subcategory: | Proportionality |
| Notes: | |
| EXCISE DUTY - restoration of vehicle - forfeited Shogun vehicle owned by user's wife - wife not implicated in smuggling activities - vehicle acquired by wife for her special medical needs to avoid being housebound - hardship suffered by non-restoration - user's own Peugeot vehicle also forfeited - appeal allowed - Customs to conduct further review on footing that if Peugeot properly forfeited it would be disproportionate not to restore Shogun |
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| Decision to Download: | No copy available |