Excise Duty – tobacco products seized – appeal against assessment and wrongdoing penalties – no challenge of seizure in Magistrates Court – provisions of Schedule 3 CEMA 1979 considered – HMRC failed to give notice of seizure – whether such failure permitted the tribunal to consider the appellant’s grounds of appeal that the goods were for his personal use – yes – whether personal use – yes – whether the assessment was correct – no – whether special circumstances – yes – penalty discharged – appeal allowed
[2020] UKFTT 359 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 29 December 2021; Ref: scu.654109