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EO00947
RESTORATION OF GOODS – a load of vodka being delivered from spain to the u.k seized – issues of title and evidence of payment considered – review decision reasonably arrived at – appeal dismissed
MANCHESTER TRIBUNAL CENTRE
EUROWORLD DISTRIBUTION SERVICES
Appellant
- and -
THE COMMISSIONERS FOR
HER MAJESTY'S REVENUE AND CUSTOMS Respondents
Tribunal: Elsie Gilliland (Chairman)
David Kippest
Sitting in public in Birmingham on 23 January 2006
Nicola Preston for the Appellant
Claire Chapman, counsel, instructed by the Acting Solicitor for HM Revenue and Customs for the Respondents
© CROWN COPYRIGHT 2006
DECISION
ELSIE GILLILAND
CHAIRMAN
Release Date: 22 March 206
MAN/05/8014