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EXCISE DUTIES — appellant importing excise goods purchased in Belgium — fellow travellers under-declaring quantity of goods purchased — goods of all travellers, and appellant's car seized — appellant ignorant of quantities purchased by fellow travellers — restoration of appellant's goods refused — whether all relevant factors taken into account on review of refusal — no — appeal allowed and further review directed.
MANCHESTER TRIBUNAL CENTRE
DEREK GENT Appellants
- and -
THE COMMISSIONERS OF CUSTOMS AND EXCISE Respondents
Tribunal: Colin Bishopp (Chairman)
Mr J T B Strangward
Sitting in public in Manchester on 3 September 2003
The Appellant appeared in person
Mark Kellett of counsel instructed by the Solicitor for the Customs and Excise for the Respondents
© CROWN COPYRIGHT 2003
DECISION
COLIN BISHOPP
CHAIRMAN
Release Date:
MAN/02/8121