Raymond Knowles v Commissioners of Customs and Excise

Facts

The appellant, Raymond Knowles, travelled with his friend Mr Seddon from Dover to Calais in a Transit van to buy drink for the appellant's 40th birthday party and for the christening of Mr Seddon's child. Boarding the ferry late and dressed in workmen's overalls, he was directed to the freight section and his vehicle registration was noted incorrectly. On the ship he asked how much alcohol he could buy, and relied on a P&O ticket stating there was no limit on purchases, without reading the footnote confining that to purchases for personal consumption. On returning to Dover on 2 July 2002 he was directed into the commercial lane, stopped and interviewed. Customs seized 120 cases of Stella Lager, 10 cases of Carling Lager, 1,600 Regal cigarettes, 200 Lambert and Butler cigarettes and 200 Silk Cut cigarettes, together with his Transit van, on the footing that the excise goods were held for commercial purposes and liable to UK duty. The goods had cost £1,327.50, of which 80 cases were the appellant's and 50 Mr Seddon's. By review letter of 19 September 2002 the Commissioners declined restoration, maintaining that refusal after further correspondence, and the appellant appealed to the tribunal.