FTTTx CUSTOMS DUTY – 18 kg hand rolling tobacco for personal use of appellant, his wife and two friends, one of whom travelled with him – failed to apply to Magistrates’ Court – deemed forfeit – assessment properly raised – minimum penalty after prompting properly raised – case dismissed.
[2015] UKFTT 2 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 27 December 2021; Ref: scu.541512