EXCISE DUTY – Assessment to excise duty and wrongdoing penalty in respect of cigarettes seized at airport – whether assessments invalidated by breach of appellant’s right to an interpreter in criminal proceedings in accordance with Article 2 of EU Directive 2010/64 and/or right to information about the accusation in accordance with Article 6 of EU Directive 2012/13 – jurisdiction of Tribunal to consider whether the cigarettes were for personal use – appeal dismissed.
[2021] UKFTT 168 (TC)
Bailii
England and Wales
Updated: 23 October 2021; Ref: scu.663648 br>