Iriekpen v Revenue and Customs (CUSTOMS DUTIES - Appellant in possession of 90,000 cigarettes at London City Airport) [2025] UKFTT 242 (TC) (20 February 2025)

Iriekpen v Revenue and Customs (CUSTOMS DUTIES - Appellant in possession of 90,000 cigarettes at London City Airport) [2025] UKFTT 242 (TC) (20 February 2025)

The appellant was found to have acted dishonestly by either knowing or deliberately failing to check the restrictions on tobacco importation, given his travel experience and the obvious signage. His conduct in entering the green channel with 89,800 cigarettes and not declaring them was objectively dishonest. The reductions applied by HMRC to the penalty were fair and reasonable. The appeal was dismissed.

Citation
[2025] UKFTT 242
Parties
Appellant: Izzy Iriekpen; Respondents: The Commissioners for His Majesty's Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
20 February 2025
Procedural Posture
Tax Appeal (first Tier Tribunal) / Final Judgment After Remote Video Hearing
Outcome
Appeal dismissed
Legal Topics
Customs Duties, Excise Duties, Civil Evasion Penalty, Dishonesty, Travellers' Allowance, Import Restrictions
Tax Law Customs Law Customs Duties Excise Duties Civil Evasion Penalty Dishonesty Travellers' Allowance Import Restrictions

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Parties

Izzy Iriekpen

Appellant

The Commissioners for His Majesty's Revenue and Customs

Respondents

Procedural Posture

Tax Appeal (first Tier Tribunal) / Final Judgment After Remote Video Hearing

Legal Issues

  1. 1 Whether the appellant attempted to evade excise and customs duties on 89,800 cigarettes by conduct involving dishonesty on 23 June 2022
  2. 2 Whether the appellant is liable to a joint civil evasion penalty totalling £25,583
  3. 3 Whether the reductions given by HMRC were fair

Ratio Decidendi

The appellant was found to have acted dishonestly by either knowing or deliberately failing to check the restrictions on tobacco importation, given his travel experience and the obvious signage. His conduct in entering the green channel with 89,800 cigarettes and not declaring them was objectively dishonest. The reductions applied by HMRC to the penalty were fair and reasonable. The appeal was dismissed.

Court Disposition

Appeal dismissed

Orders

  • The appeal is dismissed.
  • The civil evasion penalty of £25,583 is confirmed.