Kevan Denley v The Commissioners for HM Revenue and Customs: [2017] UKUT 0340 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Newey and Judge Bishopp on 25 August 2017.
Read the full decision in .
EXCISE DUTIES 鈥� traveller stopped in UK control zone within France 鈥� in possession of 18kg of tobacco 鈥� traveller acknowledging that majority of tobacco intended for family members reimbursing cost 鈥� goods seized 鈥� no condemnation proceedings and goods therefore deemed to be forfeit 鈥� assessment to duty made and wrongdoing penalty imposed 鈥� whether duty point arose in control zone 鈥� not a matter within jurisdiction of tribunal but which must be raised in condemnation proceedings 鈥� whether error in statutory reference invalidates assessment to duty 鈥� no 鈥� whether offer of review of penalty satisfied statutory requirements 鈥� yes 鈥� whether cumulative effect of non-restoration, assessment and penalty disproportionate 鈥� no 鈥� appeal dismissed.