Eaton v Customs and Excise

This is an appeal against ten default surcharges covering all periods from the period ending 31 January 2001 to 30 April 2003 totalling �2,082.16.

The Appellant's case is that he had reasonable excuses for all the defaults in that he had an accident on 5 November 2000 damaging a ligament in his right knee and the cartilage which prevented him from carrying out the window cleaning for his office cleaning business and obliged him to employ sub-contractors. His contracts were on fixed prices with narrow profit margins.

At the hearing on 11 May the Appellant explained his case but was not cross-examined. After a hearing of an hour and 20 minutes I adjourned the appeal, directing the Appellant to produce to Customs within 28 days his annual accounts from the year ending April 1998 to date, invoices from subcontractors for window cleaning and carpet cleaning, his cash book expenditure records from April 2000 and copies of quotations for work at November 2000.

He did not produce any of the material within the time directed. On 1 July 2004 he faxed Customs asking for a further 28 days due to a family bereavement. Seven weeks later Customs had still not received the material and applied for the Tribunal to decide the appeal on the information and submissions made on 11 May. Customs had not in fact made any submissions and had not cross-examined the Appellant.

The Tribunal directed on 14 September that if the Appellant did not provide the material by 20 September then unless a further application was made the appeal would be considered on the basis that the facts outlined by the Appellant on 11 May 2004 were not challenged.