E01034
EXCISE DUTY – appellant's vehicle used for smuggling tobacco – used by appellant's husband – was the respondents' decision to refuse restoration reasonable? – yes – appeal dismissed.
MANCHESTER TRIBUNAL CENTRE
JOLANTA SIDOROWICZ
Appellant
- and –
HER MAJESTY'S REVENUE AND CUSTOMS
Respondents
Tribunal: Richard Barlow (Chairman)
Mrs Gilian Pratt JP
Sitting in public in Manchester on 3 January 2007.
The Appellant in person.
For the Respondents James Puzey of counsel instructed by the acting general counsel and solicitor to the respondents.
Did your husband bring in tobacco on day trips?
I don't know but from time to time I did see tobacco.
You must have been suspicious after 2002?
Believe it or not the less I know the happier I am.
Did it not worry you that he was bringing in tobacco when he did not smoke?
Yes it did I told him so many times.
I told him he was risking …. whatever …. it is pointless.
Once I heard on the News the Customs were stopping people. I told him to be careful and what Customs were doing now.
What did you think he was doing when he borrowed the car?
I don't know.
I didn't suspect on this occasion because he did not tell me he was going abroad.
Why did he need to make so many trips? Didn't it worry you what he was doing?
Every time it was worrying me. I know I am stupid.
MAN/06/8022