Mr Iain Clarke Mrs L Clarke v Commissioners of Customs and Excise

Facts

On 4 August 2001 Mr Iain Clarke and his friend Mr Roger Napper were stopped by Customs officers at Eastern Docks, Dover, at about 4.30pm as they returned from a week's fishing holiday in France. They were travelling in a car belonging to Mrs Clarke, the first appellant's wife, which Mr Napper was driving because Mr Clarke did not drive; the car had been taken because Mr Napper's own car was too small for the fishing gear. Mr Clarke had bought £1,700 worth of hand-rolling Golden Virginia tobacco at an Eastenders outlet in Belgium, having been told there and at an earlier outlet that he could take as much as he liked provided it was not for resale, and having telephoned his wife, who authorised spending up to £2,000. The tobacco was packed in pouches around the fishing tackle in full view. Following formal 'A-J' interviews, officers seized 46.5 kg of hand-rolling tobacco, 48 litres of beer and the car; Mr Napper's wine was not seized. Mr Clarke sought restoration of the goods and Mrs Clarke of the vehicle. Restoration was refused by letters of 17 August 2001, and on review by Mrs Florence, by letter of 25 October 2001, both refusals were upheld. The appellants appealed to the tribunal.