Zaigul Afro Care Ltd v The Director of Border Revenue (CUSTOMS DUTY : Other)

CUSTOMS DUTY � restoration of goods seized for incorrect description on Customs Entry - whether review carried out and whether deemed conclusion - whether decision one that could reasonably have been made � review required and directions made.

This was, in form at least, an appeal by the appellant against a review decision made by the Border Force (�BF�) of the Home Office.

It had appeared to both members of the Tribunal when reading the papers before the hearing that something seemed to have gone badly wrong following the issue of a decision letter by Mr John Sanders, an officer of BF.� We were not then surprised when our clerk informed us shortly before the start of the hearing that BF were offering to review the case again.

However by the time of the start of the hearing at 10 o�clock no one had appeared for the appellant.� Our clerk telephoned the appellant and was told that the principal, Mr Dungersi, was not attending due to illness but that someone was intending to represent the appellant, and that someone had apparently set off at 6 am to do so.� Mr Dungersi was not however in phone contact with the representative.

We waited until 10.30 for any representative to arrive but no one came then (or indeed at any later time).� We were not satisfied that arrangements had been made to provide a representative.� No attempt had been made to seek an adjournment of the proceedings.� Having regard to the fact that BF had intimated that they were seeking the only outcome that could be regarded as a success for the appellant, we decided that it was in the interests of justice to continue with the hearing.