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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 >> Gawron v Customs & Excise [2003] UKVAT(Excise) E00522 (20 October 2003) URL: http://www.bailii.org/uk/cases/UKVAT/Excise/2003/E00522.html Cite as: [2003] UKVAT(Excise) E00522, [2003] UKVAT(Excise) E522 |
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Decision Summary Information |
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| Decision Number: | E/00522 |
| Appellant: | Erwin Gawron |
| Respondent: | The Commissioners of Customs & Excise |
| Chairmen / Special Commissioners: |
MICHAEL s
JOHNSON
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| Date of Decision: | 20.10.2003 |
| Main Category: | EXCISE DUTY RESTORATION OF GOODS (see also EXCISE APPEAL) |
| Main Subcategory: | Dismissed on facts |
| Notes: | |
| EXCISE DUTIES - appellant seeking restoration of cigarettes and tobacco seized at Manchester Airport on his return from Spain - goods found to have been held for a commercial purpose - review decision of Customs held to be reasonable - appeal dismissed |
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| Decision to Download: | No copy available |