FTTTx (Excise Duty Tobacco : Hand Rolling) EXCISE DUTY – tobacco – penalty – ss 7 A-C Tobacco Products Duty Act 1979 – duty not to supply tobacco in circumstances where likely to be resupplied to smugglers – basis of imposition of penalty – Article 6 European Convention on Human Rights – whether a criminal charge – requirement of access to a court of full jurisdiction and scope of the Tribunal’s jurisdiction under s 16 (5) Finance Act 2004 – burden of proof – citation of Hansard – relationship between initial notice and penalty notice – whether a breach of Articles 30 and 34-36 Treaty for the European Union – whether penalty an unlawful customs charge – whether a quantitative restriction on the free movement of goods – appeal allowed in part.
Citations:
[2017] UKFTT 190 (TC)
Links:
Statutes:
Tobacco Products Duty Act 1979 7
Jurisdiction:
England and Wales
Customs and Excise
Updated: 06 February 2022; Ref: scu.578547
