Glen Bennett v Her Majesty's Revenue & Customs

Facts

Glen Bennett travelled with two companions, Andrew Eades and Hector Walters, from their homes in Sheffield to Dover, took a ferry to France and then went on to Adinkerke in Belgium to buy tobacco goods, returning through Calais where they bought alcoholic drinks. On 21 January 2006, on their return to Dover, they were stopped by Customs officers, who concluded that the excise goods in Mr Bennett's Citroen Xantia had been brought into the United Kingdom for commercial purposes. The goods — 18 kgs of hand rolling tobacco, 84 litres of beer, nine litres of wine and two litres of spirits — were seized together with the car. Mr Bennett required the Respondents to bring condemnation proceedings in the magistrates' court, but later asked that they be withdrawn because he could not risk an order for costs against him. The refusal to restore the goods and the car was upheld on a review by Raymond Brenton, communicated by a letter of 10 April 2006, who concluded that this was an importation of tobacco for resale at a profit. Mr Bennett appealed to the tribunal, representing himself and calling Mr Eades, the Respondents calling Mr Brenton.