1st Indian Cavalry Club Ltd & Anor v Customs and Excise Commissioners.  BVC 58
Court of Session (Inner House).
Lord McCluskie, Lord Hamilton and Lord Johnston.
Opinions delivered 4 November 1997.
Value added tax – Penalty – Appeal – Burden of proof of dishonesty on Customs – Whether standard of proof civil standard on balance of probabilities or criminal standard beyond reasonable doubt – Value Added Tax Act 1994, s. 60.