Decision Number: | TC 08385 |
Appellant: | JOHN MOTTRAM |
Respondent: | Her Majesty's Revenue & Customs |
Chairmen / Special Commissioners: |
Dr Christopher MCNALL |
Date Of Decision: | 01/02/2022 |
Main Category: | PROCEDURE |
Main Subcategory: | Other |
Notes: | EXCISE - Importation of hand-rolling tobacco from Gibraltar - Civil Penalties - Whether Appellant dishonest? - Yes, Appeal dismissed |