FTTTX EXCISE DUTY – penalty for dishonest evasion – appellant attempting to take through green channel 15,000 cigarettes from outside EU – test of dishonesty to be applied – whether appellant’s conduct dishonest: yes — reduction for disclosure and cooperation increased – whether penalty correctly calculated: penalty reduced by reference to evidence of UK selling price.
[2016] UKFTT 341 TC
Bailii
England and Wales
Customs and Excise
Updated: 17 January 2022; Ref: scu.564838