Jacqueline Cross v Commissioners of Customs and Excise

Facts

The appellant, Jacqueline Cross, was stopped as a foot passenger at the Dover Hoverport on 30 January 2002, travelling with her sister, and declared 2,600 cigarettes, 1½ kilogrammes of tobacco and a case of wine. She had paid £221.25 in all. She explained that 1,600 cigarettes and a bottle of whisky were for herself, 800 cigarettes were for her sister, the tobacco was for her father, and a bottle of cherry brandy, one of apricot brandy and the wine were for her mother, with three bottles a free gift for buying the cigarettes and 200 cigarettes to be given to a friend who had looked after her daughter for the day. She said she had received money from her sister, father and mother for goods on some trips, and that she had not known she was breaking the law as the goods were for family only. The tobacco goods were seized because, being over the guidelines, the officer was not satisfied they were for her own use; the alcohol was seized as packed with them. Restoration was refused, and a review decision of 25 June 2002 by Brian Rayden upheld the refusal. She appealed to the tribunal, and did not give evidence at the hearing.