He has decided to appeal, which means it will go to court. Although I covered it extensively, there is yet more. After Revenue & Customs called at his store and cordoned off the less-than-dutiful beer, Hans re-ordered from the same wholesaler (which had not pulled its disappearing act at this point). The driver arrived with replacement stock and Hans immediately rang HMRC and said 'I've got the driver here, come and get him (after all, if you haven't paid the duty then you must have the correct paperwork on hand to cover the goods in transit I spent hours on the HMRC website and it says as much), but C&E said 'we don't work that way'.
Hans then called the police, but they told him that if he doesn't pay for the goods, it is theft on his part! Possibly, Hans' action prompted the company to move on, as it were.
I am reporting this because, when it comes to court a few months down the line, after Hans has spent some agonising time worrying over it, he might be able to use it as evidence.