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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 >> Flatman & Anor v Customs and Excise [2004] UKVAT(Excise) E00633 (20 February 2004)
URL: http://www.bailii.org/uk/cases/UKVAT/Excise/2004/E00633.html
Cite as: [2004] UKVAT(Excise) E00633, [2004] UKVAT(Excise) E633
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Decision Summary Information |
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| Decision Number: | e/00633 |
| Appellant: | Mr. T Flatman and Mrs M Martin |
| Respondent: | The Commissioners of Customs and Excise |
| Chairmen / Special Commissioners: |
W Michael S
TILDESLEY
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| Date of Decision: | 20.02.2004 |
| Main Category: | EXCISE DUTY RESTORATION OF GOODS (see also EXCISE APPEAL) |
| Main Subcategory: | Dismissed on facts |
| Notes: | |
| EXCISE DUTY - Restoration of seized goods -- whether excise goods were for personal or commercial use - commercial use - was the non-restoration proportionate to the Appellants' contravention - yes - did the conditional restoration of the vehicle create exceptional hardship - no- was the decision not to restore the excise goods and offer conditional restoration of the vehicle reasonable - yes - Appeal dismissed. |
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| Decision to Download: | No copy available |