EXCISE DUTY – tobacco products seized – no challenge to seizure – appeal against Customs and Excise Civil Evasion Penalty (CEP19/0668) – whether dishonest behaviour – yes – Ivey v Genting applied – whether penalty correctly applied – yes – appeal dismissed
[2021] UKFTT 258 (TC)
Bailii
England and Wales
Updated: 31 July 2021; Ref: scu.666237