Karen Bennett v Her Majesty's Revenue & Customs

Facts

On 5 December 2003 Karen Bennett and her travelling companion, Richard Grimes, arrived at Dover on a ferry from France, and Customs officers seized 24.95 kg of hand rolling tobacco, 400 cigarettes and Mrs Bennett's car, which was then only six months old. The two had crossed to Calais and driven on to Adinkerke in Belgium intending to buy cigarettes; finding them dearer than expected, they bought 300 pouches of tobacco and, deciding they would not make the trip again, returned to the shop for a further 200 pouches, making 25 kg in all, which they carried unconcealed in the boot. Mrs Bennett maintained the goods were for the two of them and their children, and not for sale. The seizing officers recorded inconsistencies between the two interview accounts about payment, Mr Grimes's poor account of his tobacco consumption, and doubts about their means. The Respondents refused restoration, and that refusal was upheld on review by Brian Rayden in a letter of 19 February 2004. Mrs Bennett's appeal succeeded before the tribunal at a first hearing, but following Lewison J's judgment in Commissioners of Revenue and Customs v Albert Charles Smith her advisers accepted that the decision could not stand, and by agreement the High Court remitted the appeal to be heard again.