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United Kingdom Upper Tribunal (Tax and Chancery Chamber) |
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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Denley v Revenue and Customs (EXCISE DUTIES ) [2017] UKUT 340 (TCC) (25 August 2017) URL: http://www.bailii.org/uk/cases/UKUT/TCC/2017/340.html Cite as: [2017] UKUT 340 (TCC) |
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Kevan Denley v Revenue and Customs (EXCISE DUTIES ) [2017] UKUT 340 (TCC) (25 August 2017)
EXCISE DUTIES - traveller stopped in UK control zone within France - in possession of 18kg of tobacco - traveller acknowledging that majority of tobacco intended for family members reimbursing cost - goods seized - no condemnation proceedings and goods therefore deemed to be forfeit - assessment to duty made and wrongdoing penalty imposed - whether duty point arose in control zone - not a matter within jurisdiction of tribunal but which must be raised in condemnation proceedings - whether error in statutory reference invalidates assessment to duty - no - whether offer of review of penalty satisfied statutory requirements - yes - whether cumulative effect of non-restoration, assessment and penalty disproportionate - no - appeal dismissed.
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