Keyte v The UK Border Agency: FTTTx 7 Jun 2010

FTTTx EXCISE DUTY – traveller’s exemption – tobacco seized on entry to UK – seizure challenged out of time – restoration refused – only reason advanced for restoration that goods for own use – appeal dismissed

Citations:

[2010] UKFTT 255 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 23 August 2022; Ref: scu.422285