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United Kingdom VAT & Duties Tribunals (Excise) Decisions |
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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> United Kingdom VAT & Duties Tribunals (Excise) Decisions >> King v Customs & Excise [2003] UKVAT(Excise) E00512 (29 October 2003) URL: http://www.bailii.org/uk/cases/UKVAT/Excise/2003/E00512.html Cite as: [2003] UKVAT(Excise) E00512, [2003] UKVAT(Excise) E512 |
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Decision Summary Information |
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| Decision Number: | E/00512 |
| Appellant: | Christopher J King |
| Respondent: | The Commissioners of Customs & Excise |
| Chairmen / Special Commissioners: |
His Honour Stephen
OLIVER
QC
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| Date of Decision: | 29.10.2003 |
| Main Category: | EXCISE DUTY RESTORATION OF VEHICLE (see also EXCISE APPEAL) |
| Main Subcategory: | Conditions |
| Notes: | |
| EXCISE DUTY - Restoration of vehicle - Vehicle and goods seized - 17.5kg of hand-rolling tobacco belonging to Appellant - Restoration of vehicle offered in return for sum equal to excise duty on goods - Whether offer reasonable - Yes - CEMA 1979 S152(b) |
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| Decision to Download: | No copy available |