Name: FAZLE NIAZE MASUM

Name: UNIQUE ENTERPRISE LTD

Date of Birth: 16 / 9 / 1983

Date Order Starts: 29 / 6 / 2026

Disqualification Length: 8 Years 0 Month(s)

CRO Number: SC647745

Last Known Address: Flat 32, 8 Glen Loy Place, , , GLASGOW, G53 7HS

Conduct: Fazle Niaze Masum (“Mr Masum”) caused the Company to carry out a controlled activity, in that the Company imported raw tobacco without HMRC approval in breach of the Company’s obligations under section 8L of the Tobacco Products Duty Act 1979 (the “1979 Act”) and the Excise Notice 2003 – Tobacco Duty: the Raw Tobacco Approval Scheme (the “Scheme”), in that • Section 1.1 of the Scheme states that from 1 April 2017, anyone who carries out any activity involving raw tobacco in the United Kingdom must be approved by HMRC unless an exemption under section 8N of the 1979 Act applies; • the Company did not hold such approval and no exemptions were applicable, when, on 29 January 2022, the United Kingdom Border Force (“Border Force”) seized a container addressed to the Company which carried raw tobacco (the “Tobacco”); • the Tobacco was concealed in vacuum packaged packages and tins, and was manifested as furniture; • Mr Masum applied to Border Force for restoration of the Tobacco; • on 20 December 2022, following an investigation by HMRC, HMRC issued a Notice of Assessment in relation to Raw Tobacco Penalty totalling £152,980 to the Company with payment due immediately (the “Penalty”); • at liquidation, the Company had liabilities totalling £174,527.76, £152,980 of which relates to the unpaid Penalty; • Mr Masum was the sole director of the Company at the date of the seizure of the Tobacco and the date of the Penalty being issued. 

This information is correct as at 17 / 6 / 2026

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