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EXCISE DUTY - assessments for duty and penalty in relation to excise goods seized from the appellant - Jones and Race considered - goods deemed to be for commercial use - penalty - no reasonable excuse - no special circumstances - appeal dismissed
Ross Birkbeck counsel instructed by the General Counsel and Solicitor to HM Revenue & Customs for the Respondents
             The issue in this case is whether the appellant is liable to Excise Duty of �1,759 and a wrongdoing penalty of �351 in relation to 7.5kgs of hand rolling tobacco which were seized by UK Border Force from the appellant on 15 December 2018 at Coquelles, France (the " goods ").
             The appellant gave oral evidence. Officer Joanne Lyttleton gave oral evidence on behalf of HMRC. We were provided with a bundle of documents which included, inter alia, copies of the notebooks of the two Border Force officers, Officer Dryland and Officer Harper who effected the seizure.
             From the evidence we find the following facts:
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