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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> United Kingdom VAT & Duties Tribunals (Excise) Decisions >> Casey v Customs and Excise [2004] UKVAT(Excise) E00702 (23 April 2004) URL: http://www.bailii.org/uk/cases/UKVAT/Excise/2004/E00702.html Cite as: [2004] UKVAT(Excise) E702, [2004] UKVAT(Excise) E00702 |
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RESTORATION —trip to Spain to visit sister– stopped at Manchester airport – 8800 cigarettes and 4.2 litres of spirits - purchased for herself and Partner – refusal to restore cigarettes and spirits unreasonable – appeal allowed
MANCHESTER TRIBUNAL CENTRE
ALEXIS CASEY Appellant
- and -
THE COMMISSIONERS OF CUSTOMS AND EXCISE Respondents
Tribunal: Mr D S Porter (Chairman)
Mrs R Dean (Member)
Sitting in public in Manchester on 29 March 2004
The Appellant through her Father
Mr J Vinson of counsel for the Commissioners
© CROWN COPYRIGHT 2004
The Parties
The Facts
The Law
"Subject to the provisions of this Order a community traveller entering the United Kingdom shall be relieved from the payment of any duty of excise on excise goods which he has obtained for his own use in the course of cross-border shopping and which he has transported"
"Own Use" is defined in the Order as:-
"Own Use" includes use as a personal gift provided that if the person making the gift receives in consequence any money or money's worth (including any reimbursements of expenses incurred in connection with obtaining the goods in question) his use shall not be regarded as own use for the purpose of this Order."
- The Commissioners may require the person to satisfy them that the goods are not being held for commercial purposes.
- The commercial status of the person holding the products, and his reason for holding them
- The place where the products are located or, if appropriate, the mode of transport used
- Any documents relating to the products
- The nature of the products
- The quantity of the products
Summing up
The Decision
MR D S PORTER
CHAIRMAN
MAN/02/8280