Michalska v Revenue and Customs (Excise Duty Civil Penalty): FTTTx 4 Mar 2019

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:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 23 October 2022; Ref: scu.635765