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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 >> Guthrie & Anor v Customs & Excise [2003] UKVAT(Excise) E00593 (19 December 2003) URL: http://www.bailii.org/uk/cases/UKVAT/Excise/2003/E00593.html Cite as: [2003] UKVAT(Excise) E593, [2003] UKVAT(Excise) E00593 |
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Decision Summary Information |
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| Decision Number: | e/00593 |
| Appellant: | william Trevor Guthrie and Trevor Daniell |
| Respondent: | The Commissioners of Customs & Excise |
| Chairmen / Special Commissioners: |
Mrs Elizabeth
GILLILAND
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| Date of Decision: | 19.12.2003 |
| Main Category: | EXCISE DUTY RESTORATION OF GOODS (see also EXCISE APPEAL) |
| Main Subcategory: | Dismissed on facts |
| Notes: | |
| EXCISE DUTY - Two travellers - seizure of cigarettes, hand rolling tobacco and vodka - confusion as to ownership of goods - appeal dismissed |
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| Decision to Download: | No copy available |