Glover and Glover v Revenue and Customs (Excise Duty Tobacco : Hand Rolling): FTTTx 1 Jul 2019

Excise Duty – importation of tobacco and alcohol products – no challenge to seizure – goods deemed lawfully seized – conjoined application for permission to appeal against assessments and penalties – objection to application by HMRC and cross application to strike out on the basis that the Tribunal has no jurisdiction and appeal no reasonable prospect of succeeding – appeal struck out

Citations:

[2019] UKFTT 426 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 25 October 2022; Ref: scu.641275