Ghazanafar v Revenue and Customs (Excise Duty Civil Penalty (See Also Excise Hydrocarbon Oil [Duty]) : Evasion): FTTTx 30 Oct 2019

EXCISE AND CUSTOMS DUTY – importation of tobacco products – appeal against penalties – s 25(1) of Finance Act 2003 and s 8(1) of Finance Act 1994 – whether dishonesty – yes – whether allowances given to reduce penalties correct – yes – whether amount of penalties correct – no – penalty amount amended – appeal dismissed

Citations:

[2019] UKFTT 660 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 09 November 2022; Ref: scu.644028