General

Alzitrans SL v Customs & Excise [2002] UKVAT(Excise) E00430 (28 August 2002)

[2002] UKVAT Excise E00430United Kingdom VAT & Duties Tribunals (Excise) Decisions2002

“the Commissioners have gone considerably beyond what is necessary to secure the prevention of alcohol smuggling, therefore the alternative reasons disclose a lack of proportionality and the appeal mu…”

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