Revenue Fails to Prove Goods Were Prohibited; Tribunal Overturns Penalty Imposed on Appellant.

Levy of penalty - Prohibited goods or not - The tribunal emphasized that the burden of proving that the goods were prohibited lay with the Revenue, and in failing to do so, the imposition of the penalty on the appellant was deemed unsustainable. - AT .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X