EXCISE DUTIES — duty suspended movements of goods — movements not
correctly discharged — appellant guarantor of movements — whether shown that
goods arrived at intended destination and diverted thereafter or did not arrive —
burden of proof — First-tier Tribunal finding that goods shown to have arrived in all
but two cases — whether sustainable conclusion — no — jurisdiction of Upper
Tribunal considered — appeal substantially allowed by casting vote of the presiding
judge — decision re-made — save for one movement, none of goods shown to have
arrived — respondent liable for duty as guarantor.