Excise and Customs Duty – tobacco products seized – two separate seizures – appeal against assessments and wrongdoing penalties – no prior challenge of seizures in Magistrates Court – whether Tribunal’s jurisdiction extended to considering appellant’s grounds of appeal that the goods were for his personal use – no – whether penalties correctly assessed and reduction for behaviour correctly applied – no – special circumstances considered – appeal allowed in part against the penalties
Citations:
[2020] UKFTT 472 (TC)
Links:
Jurisdiction:
England and Wales
Customs and Excise
Updated: 28 May 2022; Ref: scu.656865