Cirko v Revenue and Customs (Procedure : Excise Duty – Seizure of Cigarettes): FTTTx 26 Jul 2019

EXCISE DUTY – seizure of cigarettes – whether assessment of excise duty and penalty notified in time – yes – whether assessment and penalty properly imposed – yes – whether reasonable excuse or special circumstances – no

Citations:

[2019] UKFTT 482 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 24 October 2022; Ref: scu.641262