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EXCISE DUTY�Appeal against assessment in respect of duty unpaid cigarettes�Whether Appellant is the �holder� of goods liable to pay the excise duty�Whether an earlier duty point can be established�Excise Goods (Holding, Movement and Duty Point) Regulations 2010, reg 10
The hearing took place on 16 and 17 November 2021. �The form of the hearing was V (video).� All participants in the hearing attended remotely and the remote platform was Video Hearings Service. �A face-to-face hearing was not held because of the COVID-19 pandemic.
Prior notice of the hearing had been published on the gov.uk website, with information about how representatives of the media or members of the public could apply to join the hearing remotely in order to observe the proceedings.� As such, the hearing was held in public.
Rupert Davies, counsel, instructed by the General Counsel and Solicitor to HM Revenue and Customs, for the Respondents
             In appeal number TC/2018/04051 (Turton), the appeal against the decision of HMRC to raise excise duty assessment reference number EXA10915-2016, notified on 19 October 2016, is dismissed.
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