EXCISE DUTY – Cigarettes brought to UK from Poland – Seized at UK airport – Subsequent assessment to excise duty and penalties – jurisdiction of Tribunal – ‘consumption’ and ‘proportionality’ issues – hardship – appeal dismissed
Citations:
[2019] UKFTT 173 (TC)
Links:
Jurisdiction:
England and Wales
Customs and Excise
Updated: 23 October 2022; Ref: scu.635765