Casa Di Vini Ltd v The Commissioners for HMRC

Casa Di Vini Ltd v The Commissioners for HMRC

The Appellant owned the seized goods and arranged their transport under an ARC already used for a previous consignment, acting deliberately to evade excise duty. The Appellant is liable for the duty and penalty, with no reasonable excuse or further mitigation.

Parties
Appellant: Casa di Vini Ltd; Respondents: The Commissioners for His Majesty’s Revenue and Customs
Jurisdiction
England and Wales
Judgment Date
21 October 2022
Procedural Posture
Tax Appeal / Judgment
Outcome
Appeal dismissed
Legal Topics
Excise Duty, Inward Diversion Fraud, Penalty Assessment, Ownership of Goods, Deliberate Wrongdoing
Tax Law Excise Law Excise Duty Inward Diversion Fraud Penalty Assessment Ownership of Goods Deliberate Wrongdoing

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Parties

Casa di Vini Ltd

Appellant

The Commissioners for His Majesty’s Revenue and Customs

Respondents

Procedural Posture

Tax Appeal / Judgment

Legal Issues

  1. 1 Whether the Appellant owned the seized goods and is liable for excise duty and penalty
  2. 2 Whether the Appellant acted deliberately in importing goods under a previously used ARC
  3. 3 Whether there was mitigation for 'telling' or a reasonable excuse

Ratio Decidendi

The Appellant owned the seized goods and arranged their transport under an ARC already used for a previous consignment, acting deliberately to evade excise duty. The Appellant is liable for the duty and penalty, with no reasonable excuse or further mitigation.

Court Disposition

Appeal dismissed

Orders

  • Assessment of £43,691 and penalty of £18,350 confirmed
  • No further mitigation or reduction of penalty