Excise duty- restoration of goods – appeal against review decision – 3920 cigarettes brought to UK from Majorca – query new evidence – condemnation proceedings had declared the goods commercial – appeal dismissed
MANCHESTER TRIBUNAL CENTRE
PAUL NEWTON Appellant
COMMISSIONERS OF REVENUE AND CUSTOMS Respondents
Tribunal: Elsie Gilliland (Chairman)
Carole Roberts (Member)
Sitting in public in Manchester on 22 September 2008
The Appellant in person
Miss Katy Jones counsel instructed by the Solicitor and General Counsel for HM Revenue and Customs for the Respondents
"The court after evidence, finds the items were held not for personal use, but for commercial gain."
In addition the Appellant was ordered to pay £1,300 to Customs.