Glasgow Director Banned Over Illegal Tobacco Import
A Glasgow company director has been disqualified for eight years after his business imported raw tobacco without the required HMRC approval.
Fazle Masum, director of Unique Enterprise Ltd, was sanctioned after Border Force intercepted a shipment at Grangemouth in January 2022. The tobacco had been concealed inside vacuum-sealed tins presented as furniture.
Businesses handling raw tobacco have required approval from HMRC since 2017. Unique Enterprise Ltd did not have the necessary authorisation, and Masum later applied for the seized goods to be returned.
Following an HMRC investigation, the company received a penalty of £152,980. It subsequently entered liquidation owing almost £175,000, with the majority of the debt relating to the unpaid fine.
Masum, 42, was disqualified at Glasgow Sheriff Court on 8 June 2026. The order came into effect on 29 June 2026 and prevents him from forming, promoting or managing a company without the court’s permission.
Mike Smith, Chief Investigator at the Insolvency Service, said:
“Fazle Masum chose to import raw tobacco without the required approval and went to deliberate lengths to hide what he was doing. That is not conduct we expect from company directors.
“Director disqualification is one of the most important tools we have to protect the public. By securing this order, we are making sure Masum cannot put other companies, creditors or consumers at risk in the same way.”
Christina Brown, Head of Border Force North Region, said:
“Masum’s interception highlights Border Force’s vigilance against unlicensed tobacco and cigarette smuggling.
“Through intelligence led multi-agency operations we are seizing hundreds of millions of illegal cigarettes, disrupting organised crime and protecting legitimate businesses.”
The case highlights the serious consequences directors can face where a company breaches regulatory requirements and is later unable to meet the resulting liabilities.