Sunman v Director of Border Revenue: FTTTx 12 Dec 2014

FTTTx Excise Duty – importation of tobacco products – concealment – seizure and confiscation of tobacco – CEMA 1979 – excise duty assessment under Finance Act 1994 s 12 (1A) – no valid grounds of appeal presented – appeal disallowed.

[2014] UKFTT 1096 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 24 December 2021; Ref: scu.540315