Customs Win Car Seizure Case
Customs and Excise - Powers
Harrison -v- HM Revenue & Customs
[2006] EWHC 2844 (Ch)
ChD
15 November 2006
The claimant sought return of his car which had been seized when
he returned form France. He had with him dutiable goods, but
within the set limits for personal use. The Customs said that
because he had made several repeated trips, and returned with the
full amount every time, he had been buying for commercial
purposes.
Links to judgments: - Bailii