FTTTx Excise Duty Tobacco : Hand Rolling – Excise Duty – importation of tobacco products – goods confiscated – no challenge – deemed forfeiture – appeal against assessment – late application for hardship – financial information not provided – cross application to strike out – no reasonable prospect of the Appellant’s case succeeding – appeal struck out.
References: [2015] UKFTT 542 (TC)
Links: Bailii
Jurisdiction: England and Wales
Last Update: 15 October 2020; Ref: scu.556164