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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 >> W J Transport & Logistik GmbH v Customs and Excise [2004] UKVAT(Excise) E00634 (20 February 2004)
URL: http://www.bailii.org/uk/cases/UKVAT/Excise/2004/E00634.html
Cite as: [2004] UKVAT(Excise) E634, [2004] UKVAT(Excise) E00634
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Decision Summary Information |
|
| Decision Number: | e/00634 |
| Appellant: | W J Transport & Logistik GmbH |
| Respondent: | The Commissioners of Customs and Excise |
| Chairmen / Special Commissioners: |
Miss Jill C
GORT
|
| Date of Decision: | 20.02.2004 |
| Main Category: | EXCISE DUTY RESTORATION OF VEHICLE (see also EXCISE APPEAL) |
| Main Subcategory: | Proportionality |
| Secondary Category: | EXCISE DUTY RESTORATION OF VEHICLE (see also EXCISE APPEAL) |
| Secondary Subcategory: | Commercial vehicle |
| Notes: | |
| EXCISE DUTY - Restoration - Lorry and trailer used for large importation - Cigarettes - Appellant owner unaware - Whether Appellant took all reasonable steps to prevent smuggling - Whether Commissioners' discretion fettered by policy - Commissioners required payment of full value of lorry and trailer for restoration - Appeal dismissed |
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| Decision to Download: | No copy available |