General

Oliver v Customs and Excise [2005] UKVAT(Excise) E00848 (22 February 2005)

[2005] UKVAT Excise E00848United Kingdom VAT & Duties Tribunals (Excise) Decisions2005

“EXCISE DUTY — forfeiture of vehicle — importation of 22.5 kg hand rolling tobacco by driver and two passengers — whether decision not to restore vehicle was reasonable — appeal dismissed”

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