“EXCISE DUTIES — Seizure of car and goods at Coquelles — no condemnation proceedings and goods and car deemed to be forfeit — whether issue of importation of goods for own use can be raised by Appella…”
You're reading the free summary of Wellings v Customs and Excise [2005] UKVAT(Excise) E00876 (13 April 2005). 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.