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E00809
CATCHWORDS — Excise Duty — Importation of 20.5kg hand rolling tobacco and 5200 cigarettes and 1050 cigarillos by two men travelling in a vehicle — forfeiture of vehicle and goods — whether decision not to restore was reasonable — appeal dismissed
MANCHESTER TRIBUNAL CENTRE
SHAUN PATRICK COONEY Appellant
- and -
THE COMMISSIONERS OF CUSTOMS AND EXCISE Respondents
Tribunal: Mr I E Vellins (Chairman)
Mrs G Pratt (Member)
Sitting in public in York on 27 September 2004
No attendance or appearance by Appellant
Mr V Ward of counsel, instructed by the Solicitor for Customs and Excise for the Respondents
© CROWN COPYRIGHT 2004
MR I E VELLINS
CHAIRMAN
MAN/01/8350