Morewood v The Director of Border Revenue: FTTTx 15 Apr 2010

EXCISE DUTIES – tobacco seized from traveller on arrival in UK from Spain – legality of seizure challenged – challenge later withdrawn – only contention before tribunal that goods for own use – issue determined against appellant by withdrawal of challenge to seizure – appeal dismissed

Citations:

[2010] UKFTT 169 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 16 October 2022; Ref: scu.422194