Mahmud v Revenue and Customs (Excise Duty Tobacco : Hand Rolling): FTTTx 28 Sep 2016

FTTTx Excise and Customs Duty – importation of tobacco products – appeal against Civil Evasion Penalties – s 25(1) of Finance Act 2003 and s 8(1) of Finance Act 1994 – whether dishonesty – yes – whether allowances given to reduce penalties correct – yes – appeal dismissed

[2016] UKFTT 662 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 24 January 2022; Ref: scu.570077