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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 >> Stephenson & Anor v Customs & Excise [2003] UKVAT(Excise) E00520 (20 October 2003)
URL: http://www.bailii.org/uk/cases/UKVAT/Excise/2003/E00520.html
Cite as: [2003] UKVAT(Excise) E520, [2003] UKVAT(Excise) E00520
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Decision Summary Information |
|
| Decision Number: | E/00520 |
| Appellant: | Micheal & Linda Stephenson |
| Respondent: | The Commissioners of Customs & Excise |
| Chairmen / Special Commissioners: |
J David
DEMACK
|
| Date of Decision: | 20.10.2003 |
| Main Category: | EXCISE DUTY RESTORATION OF GOODS (see also EXCISE APPEAL) |
| Main Subcategory: | Own use |
| Notes: | |
| EXCISE DUTY - Customs refusal to restore 20,000 cigarettes seized on importation as not for own use and held for commercial purposes - whether decision of reviewing officer reasonable - officer's apparent failure to take into account anything other than that appellants failed to stay for interview - appeal allowed |
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| Decision to Download: | No copy available |