Key Facts
- •Paul Kerbey, a UK-Spain haulier, was acquitted of importing cannabis found in his lorry after a Crown Court trial.
- •84.849kg of herbal cannabis was discovered in boxes labelled 'theatre costumes' in Kerbey's lorry at Portsmouth.
- •The Border Force seized the lorry under s.139 and s.141 CEMA.
- •Kerbey did not challenge the seizure in Magistrates' Court within the statutory timeframe (Schedule 3, CEMA).
- •The Border Force refused Kerbey's request to restore his lorry, citing its internal restoration policy (2kg threshold for cannabis).
- •Kerbey appealed the refusal to restore the lorry to the First-Tier Tribunal (Tax Chamber).
Legal Principles
Vehicles used to carry goods liable for forfeiture are also liable for forfeiture.
Customs and Excise Management Act 1979 (CEMA), s.141(1)
Failure to challenge a seizure in Magistrates' Court within one month results in the goods being deemed forfeited.
CEMA, Schedule 3, paragraph 5
The Tribunal's jurisdiction in restoration appeals is supervisory; it can only overturn a decision if it was unreasonable.
Finance Act 1994 (FA 1994), s.16(4); Customs & Excise Commissioners v JH Corbitt (Numismatists) Ltd [1981] AC 22
The burden of proof is on the appellant to show the Border Force acted unreasonably.
Case law (implied)
Border Force's internal restoration policy is a guide, not a binding rule.
Case law (implied)
Outcomes
Appeal dismissed.
The Tribunal found the Border Force's refusal to restore the lorry was not unreasonable. Kerbey failed to make sufficient checks, and no exceptional circumstances justified restoration.