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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 >> Magyar-ut Trans KFT v Customs & Excise [2003] UKVAT(Excise) E00565 (19 December 2003)
URL: http://www.bailii.org/uk/cases/UKVAT/Excise/2003/E00565.html
Cite as: [2003] UKVAT(Excise) E00565, [2003] UKVAT(Excise) E565
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Decision Summary Information |
|
| Decision Number: | E/00565 |
| Appellant: | Magyar-ut Trans KFT |
| Respondent: | The Commissioners of Customs & Excise |
| Chairmen / Special Commissioners: |
His Honour Stephen
OLIVER
QC
|
| Date of Decision: | 19.12.2003 |
| Main Category: | EXCISE DUTY RESTORATION OF VEHICLE (see also EXCISE APPEAL) |
| Main Subcategory: | Proportionality |
| Notes: | |
| EXCISE DUTY - Restoration of seized vehicle - Reasonableness - Proportionality - Goods vehicle driven by employee of Appellant - Vehicle carrying 10,000 cigarettes when intercepted - Earlier interception of different vehicle of Appellant driven by same employee - Whether Appellant's alleged vicarious liability for acts of employee relevant to reasonableness of decision not to restore - No - Houlton Meats (2002) Ex Dec 233 not followed - Whether decision not to restore disproportionate - Yes - Appeal allowed - Further review directed |
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| Decision to Download: | No copy available |