EXCISE DUTIES – import of 14,800 cigarettes from Bulgaria – duty assessed and penalty imposed – Appellant claimed ‘own use’ but had not challenged legality of seizure and gave evidence that he was buying for others – Appellant did not speak English and had not been provided with an interpreter when stopped at airport – assessment upheld but penalty reduced to allow full mitigation – appeal allowed in part
[2021] UKFTT 161 (TC)
Bailii
England and Wales
Updated: 18 October 2021; Ref: scu.663711 br>