Arif v Revenue and Customs (Excise Duty Tobacco : Hand Rolling): FTTTx 2 Dec 2019

Excise and Customs Duty – importation of tobacco products – appeal against Civil Evasion Penalties – s 25(1) of Finance Act 2003 and s 8(1) of Finance Act 1994 – whether dishonesty – yes – whether allowances given to reduce penalties correct – yes – appeal dismissed

Citations:

[2019] UKFTT 711 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 20 November 2022; Ref: scu.646918