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CUSTOMS and EXCISE - civil evasion penalty - appellant entered the green channel at Manchester airport carrying excessive excise goods - whether conduct involving dishonesty - no - appeal allowed
For the Respondents: �� Miss Jessica Parlour litigator of HM Revenue and Customs� Solicitor�s Office
             On 2 September 2019, the appellant (or � Mrs Birhan �) arrived at Manchester airport having travelled from Dubai, and having collected her luggage, exited customs control through the green channel. She was stopped by a Border Force officer and an examination of her luggage revealed that she was carrying 2,400 cigarettes and 52 kgs of shisha tobacco, both of which amounts are considerably greater than her personal allowance.
             On 11 January 2021 HMRC issued her with a civil evasion penalty (the � penalty �) in the sum of �2,350. This decision deals with the appellant�s appeal against that penalty.
             For the reasons given below I have decided to allow her appeal.
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