Alleged release to the home market of duty suspended whisky and vodka despatched from the appellant's warehouse

Case Law – TDG (UK) Ltd v Revenue and Customs Commissioners [2015] BVC 514

Blending of wines, production of wine

Case Law – Cinzano (UK) Limited v. Customs and Excise Commissioners. [1984] BTC 8,094 ; Customs and Excise Commissioners v. Cinzano (UK) Limited. [1985] BTC 8,040 ; R. v. Customs and Excise Commissioners, Ex parte Cinzano (UK) Limited. [1984] BTC 8,088

Charged at incorrect rate

Case Law – Lithuanian Beer Ltd v Revenue and Customs Commissioners [2018] BTC 28

Recovery of unduly paid sums passed on to purchaser

Case Law – Danfoss A/S & Anor v Skatteministeriet (Case C-94/10). [2013] BTC 315

Seizure of sword under Customs and Excise Management Act 1979

Case Law – Suh [2016] TC 05486

Wrongdoing penalty

Case Law – Martland v Revenue and Customs Commissioners [2018] BTC 525