HAMMAD BAIG

ABN JEWELLERS

 

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DIRECTOR OF BORDER REVENUE 

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[2013] UKFTT 162 (TC)

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EXCISE DUTY – Restoration of jewellery for a fee – civil evasion penalty for under-declaration of value of jewellery – whether Review Officer’s decision that there had been a deliberate evasion of the payment of duty was reasonable, whether civil evasion penalty should have been imposed.