Mahmood v Director of Border Revenue: FTTTx 7 Feb 2012

EXCISE DUTY – RESTORATION OF EXCISE GOODS – the Appellant failed to declare 32,000 cigarettes imported from Pakistan – the duty free allowance was 200 – was the decision not to restore the cigarettes reasonable? – Yes – Appeal dismissed.

Citations:

[2012] UKFTT 105 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 22 May 2022; Ref: scu.451976