Zydelis v Revenue and Customs (EXCISE DUTY APPEALS : Jurisdiction)

EXCISE DUTY � assessment to excise duty following seizure of goods in importation from an EU member state � whether appeal should be struck out � inadequacy of Notice 12A and Warning Letters considered � appeal struck out

Ms Laura Poots of Counsel, instructed by the General Counsel and Solicitor to HM Revenue and Customs, for the Respondents.

This is an appeal against an assessment to excise duty.� Donatas Zydelis (the Appellant) was stopped by officers of UK Border Force at Stansted airport on 4 December 2013 when returning from Lituania.� He was carrying 4600 cigarettes which were seized.� On 19 June 2014 HMRC informed the Appellant they intended to charge excise duty and a penalty in respect of the seized cigarettes.� The Appellant appeals only the assessment to duty he accepts the wrongdoing penalty.

HMRC has applied to the Tribunal to strike out the appeal on the basis that the Tribunal either does not have the jurisdiction to hear the appeal or that it has no reasonable prospect of success.

As stated at the end of the hearing, for the reasons set out below the Tribunal allows HMRC�s application and strikes out the appeal.� However, the Tribunal expresses great reservation as to the term of the Warning Letter and Notice 12A in the context of fairness to travellers in the position of the Appellant.� Unfortunately this Tribunal has no jurisdiction on fairness in relation to appeals such as this one.