LONDON TRIBUNAL CENTRE			Reference No: LON/2003/0644
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							    Appellant  								      Respondents 

P N S LIMITED
Appellant                                                                                                     
- and - 

THE COMMISSIONERS OF CUSTOMS AND EXCISE 
Respondents
Tribunal : DR NUALA BRICE (Chairman)
MR S K DAS 

Sitting in public in London on 1 October 2003 

DIRECTION
Under Rule 30(8)

THIS was an appeal against three default surcharges for the accounting periods ending on 30 June 2002 (£122.19); 30 September 2002 (£332.24); and 31 December 2002 £359.55); the returns and tax were due on 31 July 2002, 31 October 2002 and 31 January 2003 respectively; all three returns were received on 10 March 2003 and the tax was received on 1 October 2002, 8 January 2003, 13 March 2003, 8 April 2003 and 8 July 2003; these were the fifth, sixth and seventh defaults 

WE HEARD Mr Peter Nigel Scholes a Director of the Appellant for the Appellant and Mr J Holl  for the Respondents  

WE FIND THAT the reason for the delay in rendering the returns and paying the tax was that the Appellant did not give the priority to this task which would have been given by a reasonable conscientious businessman  

OUR DECISION IS that we were not satisfied that there was a reasonable excuse for the returns or the tax not being sent to Custom and Excise in time

AT THE CONCLUSION of the appeal we announced our decision to dismiss the appeal and both parties agreed that they did not want a full written decision

WE THEREFORE DIRECT that the appeal be dismissed 

DR A N BRICE
Chairman
Release Date:

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