Zaari v Revenue & Customs (EXCISE AND CUSTOMS DUTY - importation of shisha tobacco products)

Sitting in public at Taylor House, 88 Roseberry Avenue, London on 19 September 2019.

This is an appeal against an Excise Civil Evasion Penalty in the sum of �2940 issued on 7 November 2017 under Section 8(1) Finance Act 1994 and a Customs Civil Evasion Penalty of �946 under Section 25(1) Finance Act 2003 issued on 7 November 2017 which were confirmed by HMRC on 19 February 2018. �

Officer Arif informed Ms Zaari that the tobacco would be seized and Ms Zaari was given a Seizure Information Notice (FORM BOR156) and a Warning letter about seized goods (FORM BOR 162) both of which were signed by Ms Zaari. The Seizure Information Notice signed by Ms Zaari details that the description of the things seized was �shisha tobacco� and stated that it was liable for forfeiture. It also has a section containing an agreement, signed by Ms Zaari, that the �description of the things seized is correct�.��

Ms Zaari was also given Public Notice 12A which advised that the legality of the seizure could be contested. Ms Zaari did not opt to exercise the right to contest the legality of the seizure and the tobacco was deemed to be liable for forfeiture.

In its review letter dated 19 February 2018, HMRC stated that the tobacco seized from Ms Zaari was 182 times greater than the permitted allowance and that, based upon the facts and evidence, HMRC was satisfied that Ms Zaari had acted dishonestly when attempting to bring tobacco into the UK.� �