LONDON TRIBUNAL CENTRE				Reference No: LON/2003/922

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								Appellant/Applicant

								Respondents

	KEDINGTON (N.I.) LTD	Appellant

	- and -

	THE COMMISSIONERS OF CUSTOMS AND EXCISE	Respondents

	Tribunal: A F W DEVLIN (Chairman)
				          
	Sitting in public in Belfast on 17 February 2004 

	DIRECTION
under Rule 30(8)

THIS APPEAL against a decision of the Respondents with respect to the imposition of a civil penalty for date submission of EC Sales Lists being a reasonable excuse appeal as defined by rule 2 of the Value Added Tax Tribunals Rules 1986 as amended coming on for hearing this day

AND UPON HEARING Ms Perry for the Appellant and Mr Puzey of counsel for the Respondents

AND THIS TRIBUNAL having heard this appeal and having announced its decision

AND THE parties present at the hearing by their said representative(s) stating pursuant to Rule 30(8) of the Value Added Tax Tribunals Rules 1986 as amended that they do not require the said decision to be recorded in a written document in accordance with Rule 30(1) of the said Rules

THIS TRIBUNAL FINDS THAT the Appellant has demonstrated that it submitted the relevant EC Sales List at such a time and in such a manner that it would be reasonable to expect it to have been received by the Respondent with the appropriate time limit

AND THIS TRIBUNAL DIRECTS THAT this appeal is ALLOWED

AND that there is to be no direction as to costs

A F W DEVLIN
	Chairman
	Release Date:

© CROWN COPYRIGHT 2004