KAREN LANGLEY v Revenue & Customs (EXCISE DUTY and VAT - appellant purchased Chanel suitcases for $14,399 - value on importation declared as $500 - suitcases seized)

EXCISE DUTY and VAT - appellant purchased Chanel suitcases for $14,399 - value on importation declared as $500 - suitcases seized - refusal to restore on basis that suitcases intentionally undervalued - preliminary issues as to whether Border Force had �pleaded and particularised� the Appellant�s alleged dishonesty; whether Border Force was required to do so, and whether the Appellant could be cross-examined in relation to the alleged dishonesty - held: no such pleading or particularisation requirements in a restoration case - overall decision in favour of Border Force

The hearing took place on 9 August 2021 by video.� A face to face hearing was not held because of the coronavirus pandemic.

Prior notice of the hearing had been published on the gov.uk website, with information about how representatives of the media or members of the public could apply to join the hearing remotely in order to observe the proceedings.� The hearing was therefore held in public.

Mr Howard Watkinson of Counsel, instructed by JMW Solicitors LLP, for the Appellant.

Ms Rose Slowe of Counsel, instructed by the General Counsel and Solicitor to the Director of Border Revenue, for the Respondent.