Alan Fagg v Her Majesty's Revenue & Customs

Facts

Mr Alan Fagg, a disabled Plymouth resident living on benefits and a heavy smoker, took advantage of a newspaper offer of cheap day-trips by ferry from Plymouth to Santander in Spain, making five such journeys in early 2005. On 13 May 2005, returning as a foot passenger, he was stopped by officers of Customs & Excise and found in possession of 3kg of hand-rolling tobacco and 3,200 cigarettes — quantities exactly matching the guide levels — which were seized. Notice 12A offered him three routes: contesting the legality of the seizure by notice of claim leading to condemnation proceedings in a magistrates' court, asking for restoration, or both. He elected to follow both, but after the Commissioners wrote on 15 June 2005 warning that costs of not less than £1,500 would be sought if the goods were condemned, he replied on 19 June 2005 abandoning the condemnation route, the goods having cost him some £330. The Commissioners refused restoration and, on review, Mr Brenton upheld that refusal by decision dated 18 July 2005. Mr Fagg appealed to the VAT and Duties Tribunal, where the Commissioners took a preliminary objection to its jurisdiction to entertain any question of own use.