Cheryll Scott v Her Majesty's Revenue & Customs

Facts

The appellant, Cheryll Scott, was stopped by Customs Officers at the UK Control Zone at Coquelles, France, on 16 June 2005 while driving her Vauxhall Vectra with three passengers, Mrs Gunn, Mrs Johnson and Mr Marriott, all longstanding friends. The officers found 24 kilograms of hand rolling tobacco and 1,000 cigarettes on board, the tobacco split equally between the appellant and her three passengers. The officers accepted that the appellant's own goods were for personal use, but seized the passengers' goods as having been bought for a commercial purpose, and seized the vehicle because it had carried them. The passengers neither challenged the seizure nor sought restoration. On review dated 7 September 2005, the Review Officer, Mr David Harris, offered restoration of the vehicle on payment of a fee of £1,025, equivalent to the vehicle's trade value. He found the appellant innocent of any direct concern in the illicit importation but blameworthy in that she had placed no restrictions on the activities of her passengers, and concluded that she had not suffered exceptional hardship because she had registered as keeper of another vehicle, a Ford Escort, on 22 June 2005. By a letter dated 23 September 2005 the appellant appealed to the tribunal, contending that the finding of "innocent but blameworthy" was inconsistent and that insufficient regard had been had to the hardship the loss of her car caused her.