Mr K A Frazer v Commissioners of Customs and Excise

Facts

Mr K A Frazer appealed against a decision of the Commissioners of Customs and Excise, communicated on review by letter of 13 February 2002, refusing to restore to him a Renault Laguna car seized on 25 November 2001. At about 1.25 p.m. that day Customs officers stopped the Renault, driven by Mr Frazer, outside the Excelsior Club, Catchgate, Co Durham, and found in it cigarettes, hand rolling tobacco, beer and spirits. Officers then went to his home, where further quantities of cigarettes, hand rolling tobacco, beer, spirits, wine and cider were found, and searched his wife's Vauxhall Astra, which also contained cigarettes and hand rolling tobacco. In all the officers found 27,120 cigarettes, 11.5 kilograms of hand rolling tobacco, 645 litres of beer, 78.4 litres of spirits, 6 litres of wine and 2 litres of cider. Interviewed under caution, Mr Frazer said the goods were all his, gave the prices he had paid and the prices at which he intended to sell them, and accepted that he intended to sell at a profit. The excise goods and both cars were seized. The Vauxhall was later restored to the finance company which owned it on hire purchase, so the appeal proceeded only against non-restoration of the Renault, and only on the ground of disproportionality.