Key Facts
- •TMD-Trans Ltd's truck (Daf tractor unit registration PK2384BP) was seized for carrying 17kg of cocaine.
- •The driver, Yuriy Vasilev, was sentenced to 12 years imprisonment.
- •TMD-Trans Ltd appealed the UK Border Force's (UKBF) refusal to restore the vehicle.
- •The company claimed the driver acted independently and they were unaware of the smuggling.
- •UKBF argued the company was complicit due to the driver's statements and family connections.
- •The Tribunal considered whether the UKBF's decision was reasonable.
- •The Tribunal found the company did not prove ownership of a seized trailer, nor that they had taken sufficient steps to prevent smuggling.
- •The Tribunal determined that the company was complicit in the smuggling or failed to take reasonable steps to prevent it.
Legal Principles
The Tribunal can only review the UKBF's decision, not substitute its own.
s 16(4) Finance Act 1994
A decision is unreasonable if there's an error of law, irrelevant factors considered, relevant factors ignored, or no reasonable decision-maker could reach it.
John Dee Limited v Customs and Excise Commissioners [1995] STC 941, Customs and Excise Commissioners v J. H. Corbitt (Numismatists) Limited [1981] AC 22, McGeown International Limited v HMRC [2011] UKFTT 407(TC)
Even if unreasonable, the appeal may be dismissed if the decision would inevitably have been the same.
John Dee Limited v Customs and Excise Commissioners [1995] STC 941
The Tribunal should conduct its fact-finding exercise.
Gora v Customs and Excise Commissioners [2003] EWCA Civ 525
The burden of proving the decision was unreasonable lies with the appellant.
s 16(6) Finance Act 1994; McGeown International Limited v HMRC [2011] UKFTT 407(TC)
Outcomes
Appeal dismissed.
The Tribunal found the UKBF's decision not to restore the vehicle was reasonable. The company failed to demonstrate it was an innocent third party or that it took reasonable steps to prevent smuggling.