“EXCISE DUTY — non-restoration of 8800 cigarettes seized as imported for commercial purpose — non-attendance of appellant at hearing — whether decision as to non-restoration reasonable and proportiona…”
You're reading the free summary of Riley v Customs and Excise [2004] UKVAT(Excise) E00698 (23 April 2004). Create a free account to unlock the full reasoning, the cited authorities and the verbatim judgment — plus structured briefs for 412,000+ UK judgments.
No card required. Free forever.
Multiple official and mirror sources — pick whichever loads cleanly on your network.
Falls back to Google for old citations BAILII catalogues separately
Common Room
0 comments · About the Common Room →
No comments yet — start the discussion.
Voted-best comments help future students and feed Caselaw's AI study tools.