Glasgow-based director Fazle Masum, 42, has been banned from managing or forming any company for eight years following his involvement in a significant breach of customs regulations. The ban was imposed by Glasgow Sheriff Court, with the disqualification taking effect on Monday, 29 June.
The incident, which occurred in January 2022, saw Border Force officers intercept a container at Grangemouth addressed to Unique Enterprise Ltd, a company operated by Masum. Upon inspection, they discovered raw tobacco concealed within vacuum-sealed tins that had been disguised as furniture – a clear attempt to circumvent customs checks. Crucially, Unique Enterprise Ltd did not possess the necessary HM Revenue and Customs (HMRC) approval required for handling raw tobacco in the UK since 2017.
Following an investigation by HMRC, Unique Enterprise Ltd was slapped with a penalty of £152,980. The company subsequently went into liquidation, leaving almost £175,000 in unpaid debts – a significant portion of which comprised the unmet penalty. Masum's actions have been met with widespread criticism, and his attempts to retrieve the seized tobacco from Border Force only serve to underscore the severity of his misconduct.
Commenting on the case, Mike Smith, Chief Investigator at the Insolvency Service, expressed grave concern over Masum's actions, stating that he "chose to import raw tobacco without the required approval and went to deliberate lengths to hide what he was doing." Smith highlighted that such conduct is unacceptable from company directors, underscoring the importance of disqualification in protecting the public. Christina Brown, Head of Border Force North Region, commended her team's vigilance against unlicensed tobacco smuggling, noting that such interceptions disrupt organised crime and safeguard legitimate businesses.
This disqualification serves as a stern warning to company directors that regulatory compliance is not optional, but an essential aspect of their duties. The ban prevents Masum from directly or indirectly becoming involved in the promotion, formation, or management of a company without explicit permission from the court – a measure designed to prevent tax evasion and illicit trade in tobacco products.