EXCISE DUTY – restoration of goods – cigarettes – own use? – no – appeal dismissed.
MANCHESTER TRIBUNAL CENTRE
DAVID JOPLING Appellant
- and –
HER MAJESTY'S REVENUE AND CUSTOMS Respondents
Tribunal: Richard Barlow (Chairman)
Sitting in public in North Shields on 18 July 2007.
The Appellant in person.
Miss McGlory of counsel for the Respondents.