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E01064
EXCISE DUTY – restoration of goods – beer – own use? – no – appeal dismissed.
EXCISE DUTY RESTORATION OF VEHICLE – forfeited for carriage of excise goods not for own use – reasonableness of non-restoration decision – appeal dismissed.
LONDON TRIBUNAL CENTRE
INNOCENT EKPERUOH Appellant
- and –
HER MAJESTY'S REVENUE AND CUSTOMS Respondents
Tribunal: Richard Barlow (Chairman)
Shahwar Sadeque
Sitting in public in London on 27 July 2007.
The Appellant did not appear.
Sarabjit Singh of counsel for the Respondents.
LON/07/8006