Excise duty
Alleged release to the home market of duty suspended whisky and vodka despatched from the appellant's warehouse
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
Recovery of unduly paid sums passed on to purchaser
Seizure of sword under Customs and Excise Management Act 1979
Case Law –
Suh [2016] TC 05486
Wrongdoing penalty