William Forrest and Barbara Forrest v Commissioners of Customs and Excise

Facts

Mr William Forrest and his wife Barbara were stopped by police on the M25 motorway on 14 December 2001 while driving a Toyota Avensis car towing a trailer. The reason for the stop is not known, but the police searched the car and trailer and found substantial quantities of excise goods. Customs officers were called, completed the search and interviewed Mr and Mrs Forrest at Chigwell police station, where the car, the trailer and the goods were seized. The goods totalled 25,400 cigarettes, 16 kg of hand rolling tobacco, 215 litres of beer, 24.75 litres of wine and 10 litres of spirits, all bought on ferries during as many as eight trips made over four days, on 10, 11, 12 and 13 December 2001, some as foot passengers and some with the vehicle. Condemnation proceedings in the magistrates' court were determined in the respondents' favour. The appellants, then acting through solicitors, sought restoration of the car alone; restoration was refused and the refusal was upheld on review, the reviewing officer rejecting the contention that the car should be restored on humanitarian grounds connected with the couple's disability living allowance. They appealed to the tribunal.