Miss B Hill v Commissioners of Customs and Excise

Facts

The appellant, Miss B Hill, was the owner and driver of a Toyota Corina which was stopped by officer Bond of Customs and Excise at Dover docks on 31 July 2001 on her return from Calais. Her passenger was Mr William Kessler, an elderly family friend whom she had driven because a disability made it difficult for him to drive any distance. Asked about their trip, Mr Kessler said he had brought back his allowance of 1,200 cigarettes and 1 kilo of hand-rolling tobacco. In the boot the officer found three wine boxes sealed with brown tape containing over 10,000 cigarettes. In total the car held 12,000 cigarettes, 200 cigars, 1 kilo of hand-rolling tobacco, 12 litres of spirits, 94.5 litres of still wine, 9 litres of sparkling wine and 276 litres of beer. Mr Kessler said he had been caught out, that the appellant knew nothing of the cigarettes, and that she was driving because of his bad leg. The goods and the car were seized. The appellant asked for restoration by a letter of 31 July 2001, saying she knew nothing of the concealed cigarettes and needed the car for college and for her young daughter. Restoration was refused, and officer Brenton upheld that refusal on review. She appealed to the Tribunal.