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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 >> Fishwick v Customs & Excise [2003] UKVAT(Excise) E00523 (14 October 2003) URL: http://www.bailii.org/uk/cases/UKVAT/Excise/2003/E00523.html Cite as: [2003] UKVAT(Excise) E00523, [2003] UKVAT(Excise) E523 |
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Decision Summary Information |
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Decision Number: | E/00523 |
Appellant: | Hilary Fishwick |
Respondent: | The Commissioners of Customs & Excise |
Chairmen / Special Commissioners: |
J David
DEMACK
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Date of Decision: | 14.10.2003 |
Main Category: | EXCISE DUTY RESTORATION OF GOODS (see also EXCISE APPEAL) |
Main Subcategory: | Dismissed on facts |
Notes: | |
EXCISE DUTY - whether Customs refusal to restore cigarettes imported by appellant and seized from her as not being for own use unreasonable - on facts held to be reasonable - appeal dismissed |
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Decision to Download: | No copy available |