FTTTx EXCISE DUTY – traveller’s exemption – tobacco seized on entry to UK – seizure challenged but challenge withdrawn and condemnation proceedings determined against appellants – restoration refused – only reason advanced for restoration that goods for own use – appeal dismissed.
[2010] UKFTT 362 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 31 October 2021; Ref: scu.422357