TC09592 - [2025] UKFTT 00891 (TC)

Case Number: TC09592

Taylor House, London

Appeal reference: TC/2023/07639

Application to strike out – Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 rule 8(3)(c) – excise duty payable on importation of chewing tobacco known as gutka – gutka contains 2% tobacco – whether duty calculated on total weight of gutka net of packaging or on weight of tobacco content only – held, payable on total weight net of packaging – no reasonable prospect of success – application granted

Judgment date: 22 July 2025

Before

TRIBUNAL JUDGE RACHEL GAUKE

Between

OM CASH AND CARRY LIMITED

Appellant

and

THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS

Respondents

Representation:

For the Respondents: Thomas Holt, litigator of HM Revenue and Customs’ Solicitor’s Office

The Appellant did not attend and was not represented.

DECISION