Excise duty – civil liability arising from unlawful removal and diversion from Customs’ supervision of excise goods subject to import and other duties – Article 203 of Community Customs Code – Excise Duty Point (External and Internal Community Transit Procedure) Regulations 1998 – Appellant one of a number of individuals convicted of conspiracy to defraud – whether unjust or unfair to enforce whole debt against Appellant – No. Whether an abuse of process following overturning of confiscation order in criminal proceedings – No.
Citations:
[2012] UKFTT 580 (TC)
Links:
Jurisdiction:
England and Wales
Customs and Excise
Updated: 13 July 2022; Ref: scu.466159