Dorafshanian v Revenue and Customs (Customs and Excise Duty Penalties – Importation of Cigarettes): FTTTx 25 Aug 2020

CUSTOMS AND EXCISE DUTY PENALTIES – importation of cigarettes – penalties imposed for conduct involving dishonesty – Appellant claimed genuine misunderstanding of legal limits – held conduct dishonest and appropriate aggregate mitigation given for disclosure and cooperation – appeal dismissed

Citations:

[2020] UKFTT 342 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 29 March 2022; Ref: scu.654086