EXCISE DUTY — cigarettes seized at Liverpool airport on importation from Spain — interview notes challenged — interviewing officer failing to ask sufficient questions — decision inevitably unreasonable — appeal allowed
MANCHESTER TRIBUNAL CENTRE
ROY LEONARD Appellant
- and -
THE COMMISSIONERS OF CUSTOMS AND EXCISE Respondents
Tribunal: Colin Bishopp (Chairman)
Sitting in public in Manchester on 9 July 2003
The Appellant in person
Rosie Springer of counsel, instructed by the Solicitor for the Customs and Excise, for the Respondents
© CROWN COPYRIGHT 2003
"Officer: Are you familiar with customs law about bringing cigarettes into the country?
Mr Leonard: I was told I could bring them for the family.
Officer: So they did a whip round for you?
Mr Leonard: Yes.
Officer: How many do you smoke a day?
Mr Leonard: About 20.
Officer: How long do you think these cigarettes will last?
Mr Leonard: I don't know but I have to give some to the family for the whip round."
Release Date: 6 August 2003