Margaret Williams v Director of Border Revenue

Facts

The appellant, Mrs Margaret Williams, was the registered owner of a Mercedes Benz E220 which was stopped by officers of the Director of Border Revenue at Dover Eastern Docks on 8 May 2010. Her husband, Mr Gareth Williams, was driving; officers found 15 kilograms of hand rolling tobacco, 1,000 cigarettes and 100 cigars in the vehicle. Mr Williams said in interview that the goods were for his and his wife's own use, that he had spent £1,347.50, and that he had travelled abroad only two or three times in the previous year. The interviewing officer was satisfied that the goods were held for a commercial purpose and so liable to forfeiture under section 49(1)(a)(i) of the Customs and Excise Management Act 1979 and regulation 16 of the Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992, and seized the vehicle under sections 139(1) and 141(1)(a) of the Customs and Excise Management Act 1979. Neither the appellant nor her husband challenged the legality of the seizure in the Magistrates' Court, so the goods and vehicle were condemned as forfeited. The appellant wrote on 15 May 2010 saying she had not known the quantity her husband was importing and needed the car for her work as a mobile carer. Restoration was refused on 11 June 2010 and, on review by Mr Crouch, again on 20 July 2010. She appealed to the First-tier Tribunal.