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E00885
EXCISE DUTY — beer seized at Coquelles — joint trip — Appellant claiming restoration of his share — claimed intended for brother's wedding — discrepancies in evidence — decision of Customs reasonably arrived at — appeal dismissed
MANCHESTER TRIBUNAL CENTRE
ABBAS ALI Appellant
- and -
HER MAJESTY'S REVENUE AND CUSTOMS Respondents
Tribunal: Elsie Gilliland (Chairman)
J T Brian Strangward
Sitting in public in Birmingham on 21 March 2005
The Appellant in person
Ian Speed of counsel, instructed by the Acting Solicitor for HM Revenue and Customs for the Respondents
© CROWN COPYRIGHT 2005
DECISION
ELSIE GILLILAND
CHAIRMAN
Release Date: 24 may 2005
MAN/04/8109