Customs and Excise – Alcohol. The Upper Tribunal (Tax and Chancery Chamber) (the tribunal) dismissed the appeals by three drivers of heavy goods vehicles against a decision of the First-tier Tribunal (Tax Chamber) upholding the assessment for excise duty made against them in circumstances where they had been found, returning from Calais, to be carrying substantial quantities of alcoholic beverages without valid documentation. The tribunal decided, among other things, that those drivers had been 'holding the goods intended for delivery' within the meaning of reg 13 (2) of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010, SI 2010/593.