This work provides anyone involved in an appeal against Customs & Excise with a comprehensive and practical guide to the process. It is both an aide-memoire to practitioners and a general guide to the appeal process for any individual or corporate in the process of an appeal. Fully updated, this new edition comes with new and topical material such as that relevant to the Human Rights Act, the Climate Change Levy, Landfill Tax and the proposed Aggregates Levy. The revised contents include: changes in law in relation to jurisdiction of the VAT & Duties Tribunals; effects of change in procedure of the Supreme Court; Impact of the Human Rights Act; Introduction of the Climate Change Levy, Landfill tax and the proposed Aggregates Levy; Tribunal's perceptible shift towards a tougher stance on procedure and compliance; and the effect of jurisdictions implemented in 1996 in relation to excise duties and customs duties have had on the Tribunals.