Khan v Revenue & Customs [2009] UKFTT 303 (TC) (11 November 2009)

Khan v Revenue & Customs [2009] UKFTT 303 (TC) (11 November 2009)

The appellant failed to provide evidence of a reasonable excuse or valid invoices for the goods. The statutory time limit for appealing the seizure was missed. The penalty was correctly imposed and the forfeiture was lawful.

Citation
[2009] UKFTT 303 (TC)
Parties
Appellant: N Noor Khan; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
11 November 2009
Procedural Posture
Appeal / First Tier Tribunal (tax Chamber) Decision
Outcome
Appeal dismissed
Legal Topics
Excise Duty, Civil Penalty, Reasonable Excuse, Forfeiture of Goods, Duty Stamps
Tax Law Customs and Excise Excise Duty Civil Penalty Reasonable Excuse Forfeiture of Goods Duty Stamps

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Downloadable case file Legal principles 4 Authorities cited 5 Party arguments 2 Amounts and remedies 2
Sign in to unlock

Parties

N Noor Khan

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Appeal / First Tier Tribunal (tax Chamber) Decision

Legal Issues

  1. 1 Whether the appellant had a reasonable excuse for possessing unstamped alcoholic liquor
  2. 2 Whether the penalty of £250 was correctly imposed under section 9 of the Finance Act 1994
  3. 3 Whether the forfeiture of goods was lawful

Ratio Decidendi

The appellant failed to provide evidence of a reasonable excuse or valid invoices for the goods. The statutory time limit for appealing the seizure was missed. The penalty was correctly imposed and the forfeiture was lawful.

Court Disposition

Appeal dismissed

Orders

  • Penalty of £250 confirmed
  • No order as to costs