Excise Duty – cigarettes and rolling tobacco – paragraph 5 of Schedule 3 to the Customs and Excise Management Act 1979 – whether appellant was the owner of the goods seized – wrongdoing penalty
[2018] UKFTT 769 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 28 December 2021; Ref: scu.632458
