Mrs Elsie Downes v Commissioners of Customs and Excise

Facts

Mrs Elsie Downes owned a vehicle, registration number P694 NHJ, which was subject to a hire purchase agreement. On 3 October 2000 she and her sister, Mrs Tucker, were stopped by an officer of HM Customs and Excise on entry into the United Kingdom at the Hoverport in Dover. Questioning followed, and a search of the boot revealed two boxes of tobacco and a quantity of cigarettes, with two holdalls of cigarettes behind the seats. The goods seized amounted to 17,800 cigarettes, 11 kilos of hand-rolling tobacco, 9 litres of wine, 4 litres of spirits and 60.18 litres of beer; the vehicle was seized with them. The Appellant gave a notice of claim, but then asked for condemnation proceedings not to be taken and instead requested restoration of the vehicle, and the proceedings were withdrawn. On 21 November 2000 Mr Thomas, team leader of the anti-smuggling team at Dover, refused restoration on the grounds that the guide levels had been exceeded, that she had not satisfied the officer of the absence of a commercial element, that a false declaration had been made and inadequately explained, that excess goods were concealed under other items, and that she admitted selling goods to others at her club with sums added to cover expenses. Mrs D Florence, reviewing officer, upheld that refusal by letter dated 8 February 2001, and the Appellant appealed to the Tribunal.