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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 >> Udris v Customs & Excise [2003] UKVAT(Excise) E00595 (19 December 2003)
URL: http://www.bailii.org/uk/cases/UKVAT/Excise/2003/E00595.html
Cite as: [2003] UKVAT(Excise) E595, [2003] UKVAT(Excise) E00595
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Decision Summary Information |
|
| Decision Number: | e/00595 |
| Appellant: | Martin Udris |
| Respondent: | The Commissioners of Customs & Excise |
| Chairmen / Special Commissioners: |
MICHAEL s
JOHNSON
|
| Date of Decision: | 19.12.2003 |
| Main Category: | EXCISE DUTY RESTORATION OF VEHICLE (see also EXCISE APPEAL) |
| Main Subcategory: | Dismissed on facts |
| Notes: | |
| EXCISE DUTY - excise goods and car transporting goods seized at Dover on return to UK and forfeited - review decision confirming decision not to restore appellant's goods or vehicle - held on facts to be reasonable for Customs to conclude that vehicle should not be restored as goods held for a commercial purpose - grounds for restoration not present - appeal dismissed |
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| Decision to Download: | No copy available |