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First-tier Tribunal (Tax) |
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You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> GURMIT SINGH v Revenue & Customs (EXCISE DUTY - assessment - alcohol upon which duty had not been paid found by HMRC in rented unit and seized) [2023] UKFTT 738 (TC) (25 August 2023) URL: http://www.bailii.org/uk/cases/UKFTT/TC/2023/TC08921.html Cite as: [2023] UKFTT 738 (TC) |
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| Decision Number: | TC 08921 |
| Appellant: | GURMIT SINGH |
| Respondent: | Her Majesty's Revenue & Customs |
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Chairmen / Special Commissioners: |
Miss Jane BAILEY |
| Date Of Decision: | 25/08/2023 |
| Main Category: | PROCEDURE |
| Main Subcategory: | Other |
| Notes: | EXCISE DUTY - assessment - alcohol upon which duty had not been paid found by HMRC in rented unit and seized - Appellant not present at unit during seizure but attended unit later that day - Appellant in possession of key for side-door to unit and knowing location of key for forklift truck obstructing main entrance to unit - Appellant initially denied knowledge but later provided a telephone number for his -boss-, an individual who said he owned the goods but who was subsequently uncontactable - whether Appellant holding alcohol at time of seizure - yes - appeal dismissed PENALTY - unclear on what basis the penalty had been issued - appeal allowed |
