Despena Hacon v Commissioners of Customs and Excise

Facts

Miss Despena Hacon was the owner of a Vauxhall motor car which Customs officers seized at Dover on 12 November 2000. She was not present: the car was being driven by her partner, Mr Hayden Brown, who was returning from Calais. Stopped and questioned by Mr Michael Johnson, a Customs officer, Mr Brown said he had gone to buy beer and, when asked, admitted to one box of tobacco behind his seat, for which he produced a receipt. Officers then found a further quantity of tobacco packed inside cases of beer. Mr Brown said he had stolen those cases from another vehicle in the car park at Eastenders and had not known that tobacco was concealed in them; he also said the tobacco he had bought was to be given to his five work mates in place of a Christmas bonus. The goods and the car were seized, the reasons given including excess quantities, under-declaration and an unrealistic story. Miss Hacon wrote seeking restoration, explaining that the car was hers, that she had not travelled and that she needed it to drive to her work with an NHS trust. Restoration was refused, and her further letter was treated as a request for review. The review officer, Mrs Diane Florence, upheld the refusal by letter dated 24 January 2001, and Miss Hacon appealed to the Tribunal.