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</html><description>Lord Justice Edis: Introduction 1. The issue in this appeal is how the First-tier Tribunal (&#x201C;the FTT&#x201D;) may treat a conviction which is said to prove that an appellant was either holding or involved in holding excise goods on which no duty had been paid for the purposes of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010 (SI...</description></oembed>
