VAT and Duties Tribunal 13 November 2003, E 00524 (Sahin Lim v Commissioners of Customs and Excise)

Introduction This is a restoration appeal relating to 2,200 cigarettes and 25 Cuban cigars brought into the UK from a non EU country by the Appellant. The Hearing took place on 18/6/03 and 29/9/03, the proceedings being adjourned in June to enable the Respondents (“Customs”) to lead the evidence of witnesses not then present.