Jahanara Ali v Revenue & Customs (EXCISE DUTY TOBACCO : Hand rolling) [2020] UKFTT 96 (TC) (17 February 2020)

Jahanara Ali v Revenue & Customs (EXCISE DUTY TOBACCO : Hand rolling) [2020] UKFTT 96 (TC) (17 February 2020)

The appellant acted dishonestly by failing to declare a quantity of cigarettes vastly exceeding the personal allowance, despite clear signage and her travel experience. By objective standards, her conduct was dishonest and a penalty was properly imposed. The penalty was correctly calculated and appropriately reduced for cooperation and disclosure. Financial hardship is not a valid ground for further reduction or cancellation of the penalty.

Citation
[2020] UKFTT 96
Parties
Appellant: Jahanara Ali; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
17 February 2020
Procedural Posture
Appeal Against Civil Evasion Penalties (excise and Customs Duty) / First Tier Tribunal (tax Chamber) Decision
Outcome
Appeal dismissed
Legal Topics
Excise Duty, Customs Duty, Civil Evasion Penalty, Dishonesty, Importation of Tobacco, Personal Allowances, Penalty Mitigation
Tax Law Customs and Excise Law Excise Duty Customs Duty Civil Evasion Penalty Dishonesty Importation of Tobacco Personal Allowances +1 more

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Parties

Jahanara Ali

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Appeal Against Civil Evasion Penalties (excise and Customs Duty) / First Tier Tribunal (tax Chamber) Decision

Legal Issues

  1. 1 Whether the appellant acted dishonestly in failing to declare cigarettes above the personal allowance
  2. 2 Whether the penalties imposed under s 25(1) Finance Act 2003 and s 8(1) Finance Act 1994 were correct and properly mitigated

Ratio Decidendi

The appellant acted dishonestly by failing to declare a quantity of cigarettes vastly exceeding the personal allowance, despite clear signage and her travel experience. By objective standards, her conduct was dishonest and a penalty was properly imposed. The penalty was correctly calculated and appropriately reduced for cooperation and disclosure. Financial hardship is not a valid ground for further reduction or cancellation of the penalty.

Court Disposition

Appeal dismissed

Orders

  • Penalties of £232 (Customs Duty) and £848 (Excise Duty) confirmed
  • No further reduction or cancellation of penalty