18755

Default Surcharge – reasonable excuse accepted by Commissioners prior to Hearing – appeal dismissed..

EDINBURGH TRIBUNAL CENTRE

	CORNELIS ROS	Appellant

	- and -

	THE COMMISSIONERS OF CUSTOMS AND EXCISE	       Respondents

			Tribunal:	 (Chairman):  Mrs G Pritchard, BL., MBA., WS

Sitting in Edinburgh on Friday 3 September 2004

for the Appellant		Mr Van Wezel

for the Respondents	Mr A McCue

© CROWN COPYRIGHT 2004.

DECISION

This is an appeal against a Default Surcharge imposed in respect of the quarter 12/02 at 10% in the sum of £6,231.18.

Of consent the appeal is dismissed as the Commissioners were satisfied with information supplied by the Appellant prior to the Hearing this morning.

No expenses are awarded to or by either party.

MRS G PRITCHARD, BL., MBA., WS

CHAIRMAN

RELEASE:  3 SEPTEMBER 2004

EDN/004/78