Jagla v Revenue and Customs (Excise Duty Appeals : Jurisdiction): FTTTx 3 Oct 2017

EXCISE DUTY – 8,000 cigarettes brought in from another Member State – Excise assessment – Excise wrongdoing penalty
Application to strike-out the appeal against the excise assessment – Issues relating to personal use – Jones and Race applied – Tribunal has no jurisdiction – Rule 8 – Appeal against the excise assessment struck-out
Excise wrongdoing penalty – Appeal against the excise wrongdoing penalty stayed on terms

Citations:

[2017] UKFTT 730 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 19 September 2022; Ref: scu.598783