CUSTOMS DUTIES – EXCISE DUTIES – civil evasion penalties – appellant stopped in green channel at Heathrow with 6,200 cigarettes and 8 kg rolling tobacco – was this conduct for the purpose of evading duty and did it involve dishonesty? – held: yes – but: penalty reduction by dint of appellant’s co-operation and disclosure after the incident increased from 60% to 80% – appeal allowed in part
Citations:
[2022] UKFTT 310 (TC)
Links:
Jurisdiction:
England and Wales
Customs and Excise
Updated: 22 October 2022; Ref: scu.681369