|Source:||All England Reporter|
|Publisher Citation:|| All ER (D) 122 (Nov)|
|Representation||James Puzey (instructed by the Solicitor of HM Revenue & Customs) for the commissioners.|
|The respondent appeared in person.|
|Judgment Dates:||9 November 2005|
Customs and Excise - Duties - Imported goods - Search and seizure - Commissioners refusing respondent's request for recovery of goods and vehicle following seizure - VAT and Duties Tribunal upholding respondent's appeal - Whether tribunal in error - , s 16(4).