Wade v Director of Border Force

EXCISE DUTY � seizure of tobacco and vehicle � reasonableness of decision to refuse restoration of tobacco and a vehicle � appeal dismissed

Ms Tear, Counsel, instructed by the Cash Forfeiture and Condemnation Legal Team of the Home Office, for the Respondent

This is an appeal against the decision of the Respondent (�Border Force�) to refuse to restore tobacco and a vehicle seized at Coquelles on 6 August 2013 to the Appellant (�Rikki Wade� to distinguish him from Mr Wade his representative).

On 6 August 2013 Rikki Wade was stopped as he drove his Citroen ZX (�the vehicle�) through the UK Controls at the Eurotunnel terminal in Coquelles, France. Rikki Wade�s father, David Wade, and Mr Mark Taylor were passengers in the vehicle. They were returning to England after a trip to Adinkerke in Belgium to buy hand-rolling tobacco and cigarettes.

After a discussion between the three officers who had carried out the interviews with the three passengers, Rikki Wade�s tobacco and vehicle were seized on the basis that the officers were satisfied that the goods purchased were for commercial purposes and not for own use. The 5kg of hand-rolling tobacco and 6000 cigarettes purchased by Mr Taylor were also seized, but it was accepted that the tobacco and cigarettes purchased by Mr David Wade were for own use.