Ian Walton Dalziel v Her Majesty's Revenue & Customs

Facts

The appellant, Ian Walton Dalziel, was stopped by H M Customs and Excise at Newcastle Airport on 26 August 2004 as he returned by air from Spain, and 7,000 cigarettes were seized from him on the footing that they were being imported for a commercial purpose and ought to have been declared for UK excise duty. His case was that the cigarettes were for his own use, so that no further duty was payable beyond that paid on purchase in Spain, and he required Customs to institute condemnation proceedings in the magistrates' court under schedule 3 of the Customs and Excise Management Act 1979. Gosforth Magistrates heard those proceedings on 13 June 2005 and rejected the own-use contention, holding the goods properly condemned as forfeit because the importation was consistent with commercial use. Separately, Julie Wiggs of Customs had conducted a formal departmental review, deciding on 3 February 2005 that the appellant had shown no exceptional circumstances warranting departure from the policy of non-restoration. The appellant appealed that review decision to the tribunal and pressed on despite the magistrates' ruling, his grounds alleging that Ms Wiggs had given false and grossly exaggerated evidence, had made hurtful references to his character, and had not reviewed his case independently. He attended a directions hearing in North Shields on 13 October 2005 but did not attend the hearing of the appeal.