Excise Duty Tobacco : Appellant Intercepted At Airport on arrival from Bulgaria with 11,200 cigarettes – cigarettes seized and no appeal against seizure – assessment to duty and penalties raised on appellant – appeal on basis that cigarettes for personal use and that he intended to take them to Ireland (where he lived) – whether Tribunal could make findings about personal use – no, Jones and Race apply – whether Tribunal could find facts about intention to take goods to Ireland – held yes: a finding that the appellant was not holding the goods in order to deliver or use them in the United Kingdom was open to the Tribunal and not a deemed fact determined against the appellant as a result of the goods being deemed to have been ‘duly condemned’ – finding that appellant intended to take goods to Ireland and therefore regulation 13 SI 2010/593 did not apply – assessment upheld because regulation 19 of 2010 regulations applied instead – penalty assessment upheld – appeals dismissed.
Citations:
[2019] UKFTT 256 (TC)
Links:
Jurisdiction:
England and Wales
Customs and Excise
Updated: 21 October 2022; Ref: scu.637873
