Mohamed v Revenue and Customs (EXCISE DUTY APPEALS : Other) [2016] UKFTT 799 (TC) (01 December 2016)

Mohamed v Revenue and Customs (EXCISE DUTY APPEALS : Other) [2016] UKFTT 799 (TC) (01 December 2016)

The appellant's conduct in carrying 44 kg of shisha tobacco and entering the green channel without checking official requirements was dishonest according to normally accepted standards; HMRC satisfied the burden of proof to the civil standard; penalties imposed were reasonable and appropriate given the absence of cooperation.

Citation
[2016] UKFTT 799
Parties
Appellant: Karshe Mohamed; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
01 December 2016
Procedural Posture
Excise Duty Appeals: Other / First Tier Tribunal (tax) Decision
Outcome
Appeal dismissed
Legal Topics
Excise Duty, Customs Duty, Import VAT, Civil Evasion Penalties, Dishonesty, Travellers’ Allowance
Tax Law Customs and Excise Law Excise Duty Customs Duty Import VAT Civil Evasion Penalties Dishonesty Travellers’ Allowance

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Parties

Karshe Mohamed

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Excise Duty Appeals: Other / First Tier Tribunal (tax) Decision

Legal Issues

  1. 1 Whether civil evasion penalties are payable under section 8(1) Finance Act 1994 and section 25(1) Finance Act 2003
  2. 2 Whether the penalties should be reduced
  3. 3 Whether the appellant's conduct was dishonest

Ratio Decidendi

The appellant's conduct in carrying 44 kg of shisha tobacco and entering the green channel without checking official requirements was dishonest according to normally accepted standards; HMRC satisfied the burden of proof to the civil standard; penalties imposed were reasonable and appropriate given the absence of cooperation.

Court Disposition

Appeal dismissed

Orders

  • Penalties imposed on Mr Mohamed are confirmed