CHANCERY DIVISION
Strand, London, WC2A 2LL |
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B e f o r e :
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COLIN HARRISON |
Applicant |
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- and - |
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HER MAJESTY'S COMMISSIONERS OF REVENUE AND CUSTOMS |
Respondents |
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Mr James Puzey (instructed by HM Customs & Excise, Solicitors Office, Civil Appeals, Ralli Quays West, 3 Stanley Street, Salford, M60 9LB) for the Respondents
Hearing dates: 7th November 2006
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Crown Copyright ©
Mr Justice Lightman:
"18. We have considered the facts and the submissions and have decided that the Customs Review Officer acted reasonably in refusing to restore the goods and we dismiss the appeal.
19. We had been concerned at the first hearing that the interview notes had not been taken down contemporaneously. Having heard evidence from Mr Little we are satisfied that not only were the interview notes contemporaneous but that the Appellant knew full well that they were. He is no stranger to the workings of Customs in these matters. He has had goods seized from him on two previous occasions. He conceded that he had signed the interview notes as being correct. The only matter, that gave rise to some doubt, were the dates of his various trips. The appellant agreed when asked by the Chairman with all the dates of his previous trips. We have no doubt that he has been buying the goods with a view to selling them."