Abn Jewellers v Director of Border Revenue: FTTTx 5 Mar 2013

FTTTx EXCISE DUTY – Restoration of jewellery for a fee – civil evasion penalty for under-declaration of value of jewellery – whether Review Officer’s decision that there had been a deliberate evasion of the payment of duty was reasonable – yes – whether civil evasion penalty should have been imposed – yes – Appeal dismissed.

Citations:

[2013] UKFTT 162 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 14 November 2022; Ref: scu.472388