Agnieka Golobiewska v Commissioners of Customs and Excise

Facts

The appellant, Mrs Agnieszka Golebiewska, owned a Mercedes motor car which was stopped by Customs officers at Eastern Docks, Dover on 27 January 2000. The driver was Mr Piotr Terlecki, described by the appellant as her friend, accompanied by his adult nephew. A search revealed a large quantity of Russian cigarettes hidden in the men's luggage and about the vehicle, including in a concealed space created by cutting down the petrol tank behind the rear seat; access to that space lay through a hole in the steel panel behind the seat. The car had been converted to run on liquid petroleum gas, which had allowed the petrol tank to be reduced. The cigarettes and the vehicle were seized under section 139 of the Customs and Excise Management Act, and Mr Terlecki pleaded guilty before the Dover Magistrates to being knowingly concerned in a fraudulent attempt at evasion of excise duty contrary to section 170(2) of CEMA and was imprisoned. Through the Polish Consulate the appellant sought the car's return. Mr Thomas of the Excise Verification Team refused restoration by letter of 18 February 2000, relying on section 88 of CEMA and on the Commissioners' policy of non-restoration of vehicles adapted for smuggling. On review under section 15 of the Finance Act 1994, Mr Devlin upheld that refusal, and the appellant appealed to the Tribunal.