Excise – Duty suspended movements – Spirits – Irregularities – Haulier assessed as guarantor – Irregularities not detected in course of movement – Conspiracy involving EU purchasers – Whether spirits delivered to destinations – Held 64 consignments delivered but subsequent irregularity – Held consignment to Germany not shown as delivered – Haulier liable to UK excise duty on German consignment only – DSMEG Regs 2001 S.I. No.3022, regs 3, 4, 7 – Excise Directive 92/12/EEC Art 20 – Appeal allowed apart from duty on one consignment
[2011] UKFTT 211 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 16 November 2021; Ref: scu.442947
