FTTTx EXCISE – diversion of goods in bond after they left appellant’s warehouse – whether diversion resulted in ‘losses’ within the meaning of exemption for fortuitous events – no – whether Directive 92/12/EC Art 20(1) limited to detections made during the course of a movement – yes – Art 20(3) applied – appeal dismissed
[2014] UKFTT 149 (TC)
Bailii
England and Wales
Customs and Excise
Updated: 30 November 2021; Ref: scu.521655
