EXCISE DUTY – PENALTY – new evidence after summary decision – refusal to set aside summary decision – jurisdiction of Tribunal – EU Directive – position if cigarettes also subject to excise duty in Hungary – proportionality – appeal refused
Citations:
[2020] UKFTT 8 (TC)
Links:
Jurisdiction:
England and Wales
Customs and Excise
Updated: 25 November 2022; Ref: scu.646943