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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 >> Murphy v Customs & Excise [2003] UKVAT(Excise) E00521 (20 October 2003)
URL: http://www.bailii.org/uk/cases/UKVAT/Excise/2003/E00521.html
Cite as: [2003] UKVAT(Excise) E521, [2003] UKVAT(Excise) E00521
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Decision Summary Information |
|
| Decision Number: | E/00521 |
| Appellant: | Charles Edward Murphy |
| 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: | Dismissed on facts |
| Notes: | |
| EXCISE DUTY - excise goods and van transporting goods seized at Dover Hoverport on return to UK and forfeited - review decision upholding decision not to restore - van restored by Customs to finance company but lost to appellant - held on facts to be reasonable for Customs to conclude importation not for own use but for commercial purpose - principle of proportionality inapplicable - appeal dismissed |
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| Decision to Download: | No copy available |