Tax Law · VAT and Duties Tribunal

Robert William Batchelar v Commissioners of Customs and Excise

Court VAT and Duties TribunalDate 11 July 2003Source Find Case LawAlso filed under Administrative / Public Law

Checked against the judgment on 28 August 2026 · how we verify

Facts

The appellant, Robert William Batchelar, was the licensee of the Red White and Blue public house in Portsmouth, where he lived with his wife. The couple were invited to a wedding in Madrid on 8 September 2001 and drove there and back in their Volvo Estate. On their return to Portsmouth Continental Ferry Port on 15 September 2001 they were stopped and questioned by Officer Johnson. The appellant produced a bag and a suitcase containing 2,800 cigarettes and, asked whether that was all he had, answered yes; Officer Johnson then lifted the tool tray cover in the boot and found a further 2,200 cigarettes, with 100 more in loose packets in the car, making 5,100 in total. Officer Hardon authorised seizure of the cigarettes and the vehicle because he was not satisfied the goods were for the appellant's personal use. A search of the public house found no tobacco products save four packets of hand-rolling tobacco belonging to the appellant's step-son. On 22 March 2002 the Portsmouth Justices adjudged that the goods were concealed or packed in a manner appearing to be intended to deceive an officer and condemned the cigarettes and the vehicle as forfeit. Officer Wheeler refused restoration of the vehicle by letter of 19 April 2002, and Officer Weston confirmed that refusal on review by letter of 2 July 2002. The appellant appealed to the Tribunal.

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