Dartswift International Ltd v Revenue and Customs (Excise Duty -Requirement for Goods To Be Placed Under A Duty Suspension): FTTTx 14 Nov 2018

EXCISE DUTY -requirement for goods to be placed under a duty suspension arrangement immediately on importation – circumstances in which duty point arose – liability to penalty – whether conduct deliberate – reasonable excuse – special circumstances

Citations:

[2018] UKFTT 668 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 25 October 2022; Ref: scu.632388