EXCISE DUTY – disappearance of goods; excise duty point; tax warehouse; assessment on consignor; carrier and owner of goods; validity of assessments; joint and several liability; abnormal and unforeseeable circumstances; force majeure; whether supervening principles of European Law of proportionality and/or legal certainty rendered assessments invalid; Council Directive 92/12/EEC, Arts. 13, 14, 15 and 20; validity of Regulation 7 of the Excise Duty Points (Duty Suspended Movements of Excise Goods) Regulations 2001
Citations:
[2012] UKFTT 371 (TC)
Links:
Statutes:
Excise Duty Points (Duty Suspended Movements of Excise Goods) Regulations 2001
Jurisdiction:
England and Wales
Customs and Excise
Updated: 03 November 2022; Ref: scu.462782