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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 >> Egan & Anor v Customs and Excise [2004] UKVAT(Excise) E00635 (20 February 2004) URL: http://www.bailii.org/uk/cases/UKVAT/Excise/2004/E00635.html Cite as: [2004] UKVAT(Excise) E00635, [2004] UKVAT(Excise) E635 |
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Decision Summary Information |
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| Decision Number: | e/00635 |
| Appellant: | Philip and Donna Egan |
| Respondent: | The Commissioners of Customs and Excise |
| Chairmen / Special Commissioners: |
John
CLARK
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| Date of Decision: | 20.02.2004 |
| Main Category: | EXCISE DUTY RESTORATION OF VEHICLE (see also EXCISE APPEAL) |
| Main Subcategory: | Dismissed on facts |
| Secondary Category: | EXCISE DUTY RESTORATION OF VEHICLE (see also EXCISE APPEAL) |
| Secondary Subcategory: | Own use |
| Notes: | |
| Excise duty - hand rolling tobacco - whether for own use or commercial importation - seizure of goods and vehicle - restoration of vehicle on payment of sum equal to duty - appeal against review decision on vehicle but not goods - claimed rates of consumption of tobacco |
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| Decision to Download: | No copy available |