Stewart Roxborough v Commissioners of Customs and Excise

Facts

The appellant, Mr Stewart Roxborough, appealed against a civil penalty of £250 imposed under section 9 of the Finance Act 1994 in respect of conduct attracting a penalty by reason of section 13 of the Hydrocarbon Oil Duties Act 1979, as amended, namely the use of rebated fuel contrary to section 12 of the Hydrocarbon Oil Duties Act 1979. He also appealed against an assessment of £7.68 made under section 12(2) of the Hydrocarbon Duties Act 1979 in respect of the rebated fuel said to be in the tank of his vehicle. His white Peugeot had been stopped at Coquelles on 5 January 2002 and seized on the basis that the excise goods imported were allegedly not for his own use; the fuel itself was not tested until 10 January 2002, after the vehicle had been returned to the United Kingdom, and that test showed the presence of the markers added to rebated fuel in the United Kingdom. The appellant's case was that he had bought five ex-MOD 20 litre fuel cans from an army surplus dealer and that any rebated oil left in them when purchased had been introduced into his tank innocently. Both decisions were reviewed in a letter dated 18 April 2002 and the notice of appeal was received on 30 April 2002.