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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 >> Lim v Customs & Excise [2003] UKVAT(Excise) E00524 (13 November 2003)
URL: http://www.bailii.org/uk/cases/UKVAT/Excise/2003/E00524.html
Cite as: [2003] UKVAT(Excise) E524, [2003] UKVAT(Excise) E00524
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Decision Summary Information |
|
| Decision Number: | E/00524 |
| Appellant: | Sahin Lim |
| Respondent: | The Commissioners of Customs & Excise |
| Chairmen / Special Commissioners: |
J Gordon
REID
QC
|
| Date of Decision: | 13.11.2003 |
| Main Category: | EXCISE DUTY RESTORATION OF GOODS (see also EXCISE APPEAL) |
| Main Subcategory: | Other |
| Notes: | |
| Restoration of Goods; traveller from non EU Country; taken from Passport Control to Customs Office; whether any opportunity to declare excess goods; seizure; whether refusal to restore unreasonable in the circumstances. |
|
| Decision to Download: | No copy available |