FTTTx Customs duty and Excise duty – civil evasion penalty – importation of cigarettes without declaration or payment of duty – Finance Act 2003 s 25 and Finance Act 1994 s 8 – whether appellant guilty of dishonest evasion – held burden of proof not discharged – appeal allowed
[2015] UKFTT 372 (TC)
Bailii
England and Wales
Customs and Excise, Taxes – Other
Updated: 03 January 2022; Ref: scu.551516