E00870
PROCEDURE — extension of time for service of notice of appeal — seizure of excise goods and borrowed car — restoration refused — review requested but not carried out within 45-day period — companions successful in challenging seizure in magistrates' court — Respondents' refusal to reconsider seizure of Appellants' property — whether reasonable to extend time for service of notice of appeal — interests of justice — extension granted in particular circumstances of the case
MANCHESTER TRIBUNAL CENTRE
TONI COLLINS and LESLIE BUTE Appellants
- and -
THE COMMISSIONERS OF CUSTOMS AND EXCISE Respondents
Tribunal: Colin Bishopp (Chairman)
Sitting in private in North Shields on 16 March 2005
Simon Goldberg, counsel, instructed by James E Baird, Solicitor, for the Appellants
Vincent Ward, counsel, instructed by the Solicitor's office for HM Customs and Excise for the Respondents
© CROWN COPYRIGHT 2005
COLIN BISHOPP
CHAIRMAN
Release Date: 22 March 2005
MAN/03/8182