UTTC EXCISE DUTY – penalty under paragraph 4(1) Schedule 41 Finance Act 2008 – person carrying dutiable goods intercepted in green channel at airport – whether excise duty point occurred before that point – appeal allowed.
Citations:
[2018] UKUT 18 (TCC)
Links:
Jurisdiction:
England and Wales
Customs and Excise
Updated: 04 April 2022; Ref: scu.604785
