Avramov v Revenue and Customs (EXCISE DUTIES - import of 14,800 cigarettes from Bulgaria) [2021] UKFTT 161 (TC) (18 May 2021)

Avramov v Revenue and Customs (EXCISE DUTIES - import of 14,800 cigarettes from Bulgaria) [2021] UKFTT 161 (TC) (18 May 2021)

Because Mr Avramov did not challenge the legality of the seizure, the cigarettes are deemed to have been imported for a commercial purpose and are liable to duty and penalty; the penalty should be reduced to the minimum statutory amount due to full mitigation for quality of disclosure, given language difficulties...

Source-derived case information.

Citation
[2021] UKFTT 161
Parties
Appellant: Yulian Avramov; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
18 May 2021
Procedural Posture
Excise Duty and Penalty Appeal / First Tier Tribunal (tax Chamber) Decision
Outcome
Appeal against assessment dismissed; appeal against penalty allowed in part
Legal Topics
Excise Duties, Importation of Tobacco Products, Wrongdoing Penalty, Personal Use Vs Commercial Purpose, Language/interpreter Rights, Human Rights in Customs Enforcement
Tax Law Customs and Excise Excise Duties Importation of Tobacco Products Wrongdoing Penalty Personal Use Vs Commercial Purpose Language/interpreter Rights Human Rights in Customs Enforcement

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Summary, issues, holding and outcome

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Parties

Yulian Avramov

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Excise Duty and Penalty Appeal / First Tier Tribunal (tax Chamber) Decision

Legal Issues

  1. 1 Whether excise duty assessment for import of 14,800 cigarettes was valid
  2. 2 Whether penalty for wrongdoing was properly imposed and calculated
  3. 3 Whether cigarettes were for personal use or commercial purpose

Ratio Decidendi

Because Mr Avramov did not challenge the legality of the seizure, the cigarettes are deemed to have been imported for a commercial purpose and are liable to duty and penalty; the penalty should be reduced to the minimum statutory amount due to full mitigation for quality of disclosure, given language difficulties and lack of interpreter.

Court Disposition

Appeal against assessment dismissed; appeal against penalty allowed in part

Orders

  • Assessment of £4,457 excise duty upheld
  • Penalty reduced to £891 (20% of duty)