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You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> United Kingdom VAT & Duties Tribunals (Excise) Decisions >> Pyrah v Customs & Excise [2003] UKVAT(Excise) E00493 (22 September 2003) URL: http://www.bailii.org/uk/cases/UKVAT/Excise/2003/E00493.html Cite as: [2003] UKVAT(Excise) E493, [2003] UKVAT(Excise) E00493 |
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Pyrah v Customs & Excise [2003] UKVAT(Excise) E00493 (22 September 2003)
SEIZURE OF EXCISE GOODS AND VEHICLE – 2 travellers – guidance limit for hand rolling tobacco exceeded – amount carried (5kg.) declared when stopped - appeals allowed.
MANCHESTER TRIBUNAL CENTRE
LINDSAY CLARE PYRAH (MAN/01/8366) Appellant
- and -
THE COMMISSIONERS OF CUSTOMS AND EXCISE Respondents
ANDREW LESLIE BEVINS (MAN/01/8367) Appellant
- and -
THE COMMISSIONERS OF CUSTOMS AND EXCISE Respondents
Tribunal: Mrs. E. Gilliland (Chairman)
Mrs. R. Dean (Member)
Sitting in public at Manchester on 4 August 2003
The Appellants in person.
Mr. Andrew Vincent of Counsel instructed by the Solicitors Office of Customs and Excise appeared for the Respondent in both appeals
© CROWN COPYRIGHT 2003
DECISION
E GILLILAND
CHAIRMAN
RELEASE DATE:
MAN/01/8366 and 8367.