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Moazzam Ahmed v The Director of Border Revenue

In Moazzam Ahmed v The Director of Border Revenue [2014] UKFTT 880 – 10 September 2014 the FTT found that a taxpayer who had been acquitted in the criminal court was not entitled to have his car restored to him.

On 19 January 2009 Mr Ahmed’s car was seized in Dover as it carried 1.9kg of heroin. Mr Ahmed was acquitted at the ensuing criminal trial and he asked for his car to be restored to him. The Border Force  offered to restore the car on payment of £885 (representing 30% of its value).

Mr Ahmed is diabetic and partially blind. He had been a passenger and the car had been driven by a Mr Imran Khan. Mr Ahmed’s account of the trip was riddled with inconsistencies. In particular he contended that he had not been aware of the whereabouts of the car when travelling to Amsterdam...

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