EXCISE DUTY – NON RESTORATION OF MOTOR VEHICLE – Customs Officers discovered 23,580 duty free cigarettes in the boot of a vehicle parked on a property owned by a Mr Ibrahim – cigarettes and vehicle seized – no Appeal against seizure – Appellant claimed that he was the owner of the vehicle and knew nothing about the cigarettes – Review Officer not satisfied that the Appellant was the owner – Appellant's evidence on ownership contradictory and unsatisfactory – review decision reasonable – Appeal dismissed
MANCHESTER TRIBUNAL CENTRE
MOHAMMED SAJID SADDIQUE Appellant
- and -
HER MAJESTY'S REVENUE and CUSTOMS Respondents
Tribunal: MICHAEL TILDESLEY OBE (Chairman)
ROLAND PRESHO FCMA (Member)
Sitting in public in Leeds on 8 January 2009
Kimberley Evans counsel instructed by Gateway Advisers appeared for the Appellant
Josh Shields counsel instructed by the Solicitor's office of HM Revenue & Customs, for the Respondents
The Review Decision
(1) Details of where the vehicle was advertised for sale and how the Appellant discovered it.
(2) Full details of the seller, Mr Mohammed.
(3) Evidence of the tax status of the vehicle at the time of the seizure.
(4) Full log book for the vehicle.
(5) Evidence of the money used for the purchase of the vehicle by the Appellant, for example a bank statement, and business records.
(6) Insurance cover for the vehicle at the time.
(7) Details of the agreement the Appellant had with Mr Ibrahim about the vehicle and its use.
(8) Any other documents the Appellant believed relevant.
MICHAEL TILDESLEY OBE