Namoale v Revenue and Customs (Excise and Customs Duty – Importation of Shisha Tobacco Products): FTTTx 4 Dec 2019

EXCISE AND CUSTOMS DUTY – importation of shisha tobacco products – appeal against penalty – s25(1) of Finance Act 2003 and s8(1) of Finance Act 1994 – whether dishonestly – yes – whether allowances given to reduce penalties correct – yes – whether amount of penalty correct – yes- appeal dismissed

Citations:

[2019] UKFTT 733 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Customs and Excise

Updated: 26 November 2022; Ref: scu.646934