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EXCISE DUTIES —Lorry and load of beer seized – Commissioners view that AAD being used for second time for purpose of duty evasion – restoration of beer refused – lorry offered for restoration on terms – tribunal's finding that AAD being used legitimately – appeal allowed and further review directed.
MANCHESTER TRIBUNAL CENTRE
GLOBAL BEERS & WINES LTD
& Appellants
OLTON INTERNATIONAL FREIGHT
- and -
THE COMMISSIONERS OF CUSTOMS AND EXCISE Respondents
Tribunal: Colin Bishopp (Chairman)
Brian Strangward (Member)
Sitting in public in Birmingham on 16 March 2004
Derek Payne, Business Consultant, appeared for the appellants
Nicholas Smith of counsel, instructed by the Solicitor for Customs and Excise, appeared for the respondents
© CROWN COPYRIGHT 2004
DECISION
COLIN BISHOPP
CHAIRMAN
Release date:
MAN/04/8037 & 8038