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The court struck parts of Mr. Schmeichel’s tax appeal that lacked a clear inventory-adjustment basis, but allowed him to file an amended notice by June 26, 2026.
Appellant failed to produce documentary evidence to substantiate higher-than-usual inventory adjustments, so the court upheld the assessment but reduced the unaccounted bottles for specified months by 20% as a discretionary tolerance; the court accepted appellant's explanations for part of the competition removals and disallowed duty on 13.5 litres; assessment referred back to Minister for reconsideration and reassessment in accordance with reasons and applicable Excise Act provisions.
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