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Rowley v Customs and Excise [2004] UKVAT(Excise) E00690 (05 April 2004)
EXCISE DUTY - refusal of Respondents to restore seized excise goods — error of law of reviewing officer as to burden of proof of commerciality — appeal allowed
MANCHESTER TRIBUNAL CENTRE
TERENCE ROWLEY Appellant
- and -
THE COMMISSIONERS OF CUSTOMS AND EXCISE Respondents
Tribunal: Mr J H FRYER-SPEDDING CBE (Chairman)
MR J E DAVISON (Member)
Sitting in public in Newcastle upon Tyne on 22 January 2004
The Appellant did not appear and was not represented
Mr G Duff, of counsel, instructed by the Solicitor for the Customs and Excise, for the Respondents
"I am therefore satisfied that you failed to rebut the statutory presumption of commerciality, and that the excise goods were properly liable to forfeiture. I must therefore reach the conclusion that the goods were correctly seized."
She then referred to the Commissioners' policy as to restoration and concluded that there were no exceptional reasons for restoration.
MAN/01/8253