Euroworld Distribution Services v Her Majesty's Revenue & Customs

Facts

Euroworld Distribution Services, a business set up by Ali (Jaffery) Maleek in March 2003, initially imported soft drinks from Egypt before deciding to move into the import of beer and spirits, obtaining the appropriate registration on 24 September 2004. Mr Maleek was put in touch with a Spanish supplier, Escomunialmacen S.L., whom he visited before arranging a first import of vodka in November 2004 for the Christmas market. A second transaction with the same supplier concerned a load of 1144 cases of vodka x 12 (13,728 litres) despatched from Spain on 7 January 2005 and destined for a bonded warehouse chosen by the appellant, Rangefield Import Export Warehouse at Purfleet in Essex. When stopped by Customs at Dover Eastern Docks the driver, Robert Morris Wyper, produced a CMR he had written out by hand stating the load was oranges, and confirmed this to the officer; only when asked to pull over for examination did he say he was carrying vodka and produce a further CMR, an AAD and an invoice. The goods, along with the vehicle and trailer, were seized on 9 January 2005. By a review letter dated 10 March 2005 the Commissioners refused restoration of the goods, and the appellant appealed to the tribunal.