FTTTx EXCISE DUTY – traveller’s exemption – tobacco and car seized on entry to UK – seizure challenged but challenge withdrawn before condemnation proceedings begun – restoration of tobacco refused but car restored on payment – only reason advanced for restoration and remission of payment that goods for own use – appeal dismissed.
Citations:
[2010] UKFTT 364 (TC)
Links:
Jurisdiction:
England and Wales
Customs and Excise
Updated: 23 August 2022; Ref: scu.422346