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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 >> Prince & Anor v Customs & Excise [2003] UKVAT(Excise) E00518 (24 October 2003)
URL: http://www.bailii.org/uk/cases/UKVAT/Excise/2003/E00518.html
Cite as: [2003] UKVAT(Excise) E00518, [2003] UKVAT(Excise) E518
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Decision Summary Information |
|
| Decision Number: | E/00518 |
| Appellant: | Paul Prince & Valerie Prince |
| Respondent: | The Commissioners of Customs & Excise |
| Chairmen / Special Commissioners: |
Colin
BISHOPP
|
| Date of Decision: | 24.10.2003 |
| Main Category: | EXCISE DUTY RESTORATION OF GOODS (see also EXCISE APPEAL) |
| Main Subcategory: | Dismissed on facts |
| Notes: | |
| EXCISE DUTIES - quantity of tobacco goods brought into UK from France and Belgium without payment of UK duty - goods and car used for transport seized - restoration refused and refusal upheld on review - Commissioners' conclusion that goods imported for commercial purpose - whether justified - whether refusal to restore goods reasonable - yes, on information then available to Commissioners - appeals dismissed |
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| Decision to Download: | No copy available |