SolvedTOBCSC8650 | Penalty notices: Authorisation of the penalty
From HM Revenue & Customs · Tobacco: Anti-smuggling or the duty to avoid facilitating smuggling
The level at which a penalty is calculated is not prescribed, however, authorisation for the calculated penalty to be issued must be obtained from a Grade 7 or above in LB. The decision may not be delegated to an officer below Grade 7.