VAT and Duties Tribunal 22 October 2004, e 00809 (Shaun Patrick Cooney v Commissioners of Customs and Excise)

In this appeal the Appellant is Mr Shaun Patrick Cooney who resides in Brigg, North Lincolnshire. He appeals against the decision of the Respondents, the Commissioners of Customs and Excise, who on 10 September 2001 upheld a decision not to restore to the Appellant a Ford Mondeo vehicle registration number R896 RPY, together with various Excise goods which had been seized by Officers of