Eric Darby v Commissioners of Customs and Excise

Facts

Eric Darby, then aged 69, travelled to the continent on 16 October 2001 with a former colleague, William Riley, in Mr Riley's Rover car on a one-day shopping expedition, taking an early Shuttle from Dover and intending to return before noon. At "Eastenders" in Adinkerke in Belgium they bought 6 kg of hand-rolling tobacco between them, and in Calais Mr Darby bought 800 cigarettes, 200 cigars, 9 litres of beer, 30 litres of wine and 7½ litres of spirits. They were stopped by an officer in the Customs control area at Coquelles, told the officer that they had more tobacco than the guideline limits, and were interviewed. The goods were seized on six stated grounds, including that Mr Darby was going to receive money for some of the goods, discrepancies between his account and Mr Riley's as to ownership and as to a £100 payment between them, evasiveness about consumption, quantities in excess of the guidelines, and knowledge of the law. By a decision of 8 March 2002, upheld on review by a letter of 20 May 2002, the Commissioners refused to restore the goods. Mr Darby appealed to the tribunal, appearing in person; the review officer did not attend the hearing and the tribunal refused the Commissioners an adjournment.