Ashworth and Another v The United Kingdom Border Agency: FTTTx 6 Aug 2010

FTTTx EXCISE DUTY – traveller’s exemption – tobacco and car seized on entry to UK – seizure challenged but challenge withdrawn before condemnation proceedings begun – restoration of tobacco refused but car restored on payment – only reason advanced for restoration and remission of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.
[2010] UKFTT 364 (TC)
Bailii
England and Wales

Updated: 27 February 2021; Ref: scu.422346