Gondek v Revenue and Customs (EXCISE DUTY TOBACCO : Other) [2018] UKFTT 180 (TC) (11 April 2018)

Gondek v Revenue and Customs (EXCISE DUTY TOBACCO : Other) [2018] UKFTT 180 (TC) (11 April 2018)

Ms Gondek, as the haulier, had constructive knowledge that the beer was duty unpaid due to obvious discrepancies in documentation and failure to make reasonable enquiries. She was therefore liable for excise duty and penalty. No reasonable excuse or special circumstances were established, and the penalty was properly mitigated.

Citation
[2018] UKFTT 180
Parties
Appellant: Ewa Gondek; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
11 April 2018
Procedural Posture
Excise Duty Appeal / Final Judgment
Outcome
appeal dismissed
Legal Topics
Excise Duty Liability, Constructive Knowledge, Penalty Assessment, Reasonable Excuse, Special Circumstances, Mitigation, Proportionality
Tax Law Customs and Excise Excise Duty Liability Constructive Knowledge Penalty Assessment Reasonable Excuse Special Circumstances Mitigation +1 more

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Parties

Ewa Gondek

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Excise Duty Appeal / Final Judgment

Legal Issues

  1. 1 Is a non-complicit haulier liable for excise duty on smuggled beer?
  2. 2 Does constructive knowledge suffice for liability?
  3. 3 Is the penalty assessment valid?

Ratio Decidendi

Ms Gondek, as the haulier, had constructive knowledge that the beer was duty unpaid due to obvious discrepancies in documentation and failure to make reasonable enquiries. She was therefore liable for excise duty and penalty. No reasonable excuse or special circumstances were established, and the penalty was properly mitigated.

Court Disposition

appeal dismissed

Orders

  • excise duty assessment of £47,059 upheld
  • penalty assessment of £9,411.80 upheld