Source: All England Reporter
Publisher Citation: [2005] All ER (D) 122 (Nov)
Court: Chancery Division

Lewison J

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).

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