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:
Jurisdiction:
England and Wales
Customs and Excise
Updated: 22 May 2022; Ref: scu.451976