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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 >> Upton v Customs & Excise [2003] UKVAT(Excise) E00597 (19 December 2003) URL: http://www.bailii.org/uk/cases/UKVAT/Excise/2003/E00597.html Cite as: [2003] UKVAT(Excise) E597, [2003] UKVAT(Excise) E00597 |
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Decision Summary Information |
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| Decision Number: | e/00597 |
| Appellant: | Roger Alan Upton |
| Respondent: | The Commissioners of Customs & Excise |
| Chairmen / Special Commissioners: |
MICHAEL s
JOHNSON
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| Date of Decision: | 19.12.2003 |
| Main Category: | EXCISE DUTY RESTORATION OF VEHICLE (see also EXCISE APPEAL) |
| Main Subcategory: | Dismissed on facts |
| Notes: | |
| EXCISE DUTY - excise goods and truck transporting goods seized at Dover on return to UK - truck restored on payment of fee in the amount of duty sought to be evaded - goods condemned as forfeit by the court - appellant contending before tribunal that goods purchased in Belgium for his own use - attempted deception found to have been practised by appellant with a view to evasion of duty - held on facts to be reasonable for Customs review officer to conclude that vehicle should not be restored save on payment of fee in the amount of the duty sought to be evaded - appeal dismissed |
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| Decision to Download: | No copy available |