Grzegorz Szczepaniak v Director of Border Revenue
[2023] UKFTT 416 (TC)
Anna Wierzbicka v The Director of Border Revenue
27 June 2024
[2024] UKFTT 566 (TC)
First-tier Tribunal
Someone's truck was seized because it carried smuggled cigarettes. Even though the owner wasn't involved in the smuggling, they had to pay to get their truck back because they didn't do enough to stop it. The court said this was fair, but was unhappy the government sold the truck before the case ended and asked them to explain why and what compensation might be paid.
Key Facts
- •Ms Wierzbicka appeals a decision to restore her seized Iveco vehicle for a fee of £8,500.
- •The vehicle was seized due to the discovery of smuggled cigarettes.
- •Ms Wierzbicka was not complicit in the smuggling but did not take adequate steps to prevent it.
- •The vehicle was disposed of by the Respondent before the appeal was decided.
- •The appeal concerns the reasonableness of the restoration fee.
Legal Principles
Reasonableness of a decision to restore a seized vehicle.
Customs and Excise Act 1952 (CEMA) and Finance Act 1994 (FA 1994)
Standard of review for ancillary matters: whether the decision-maker could reasonably have arrived at the decision.
FA 1994, s.16(4)
Definition of an unreasonable decision (Customs and Excise v JH Corbitt (Numismatists) Ltd [1980] STC 2312).
Customs and Excise v JH Corbitt (Numismatists) Ltd [1980] STC 2312
Reasonableness is judged against information available at the hearing, even if not available to the decision-maker initially (Commissioners of Customs and Excise in Gora v CCE [2003] EWCA Civ 525; Harris v Director of Border Revenue [2013] UKFTT 134 (TC)).
Commissioners of Customs and Excise in Gora v CCE [2003] EWCA Civ 525; Harris v Director of Border Revenue [2013] UKFTT 134 (TC)
Proportionality under Article 1 of the First Protocol to the ECHR.
Lindsay v C&E Commrs [2002] EWCA Civ 267
The relevance of Border Force policy on restoration of seized vehicles.
Sczepaniak (t/a PHU Greg-Car) v The Director of Border Revenue [2019] UKUT (TCC)
Outcomes
Appeal dismissed.
The Review Decision to restore the vehicle for £8,500 was deemed reasonable, considering the Border Force policy, Ms Wierzbicka's lack of complicity, inadequate steps to prevent smuggling, and mitigating circumstances.
Respondent directed to provide explanations regarding the disposal of the vehicle and potential compensation.
The vehicle's disposal before the appeal's conclusion was deemed unsatisfactory.