ABN Jewellers v Director of Border Revenue ("UKBA") [2013] UKFTT 162 (TC)

ABN Jewellers v Director of Border Revenue ("UKBA") [2013] UKFTT 162 (TC) 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.