WILLIAM RAYMOND RUSKE v Revenue & Customs (CUSTOMS DUTIES - EXCISE DUTIES - civil evasion penalties)

CUSTOMS DUTIES - EXCISE DUTIES - civil evasion penalties - appellant stopped in green channel at Heathrow with 6,200 cigarettes and 8 kg rolling tobacco - was this conduct for the purpose of evading duty and did it involve dishonesty? - held: yes - but: penalty reduction by dint of appellant�s co-operation and disclosure after the incident increased from 60% to 80% �� appeal allowed in part

For the Respondents: �� Rupert Davies, of counsel, instructed by HM Revenue and Customs� Solicitor�s Office

             Mr Ruske appealed against a �joint� (i.e. both customs and excise) civil evasion penalty of �2,214. We gave our decision orally at the end of the hearing, allowing the appeal in part. As the parties agreed to a �short� decision notice (i.e. that it was unnecessary for the decision notice to include full or summary findings of fact and reasons for the decision), we issued a decision notice in the following terms:

�The Tribunal decided to reduce the total penalty imposed on the appellant from �2,214 to �1,107, as the requirements for the penalties were made out on the balance of probabilities but a reduction of 80% was appropriate in light of the Appellant�s conduct upon, and after, being stopped in the green channel at Heathrow on 18 November 2018.�

             Mr Ruske subsequently applied for full written findings and reasons. This now follows.