VAT and Duties Tribunal 12 February 2009, E 01167 (Mrs Eugenia Brodzik v Her Majesty's Revenue & Customs)

This was a simple case that involved no dispute about any legal issues, but revolved entirely around the endeavour to decide on the evidence whether a car in which a large quantity of cigarettes were illegally imported, should be restored to its owner following its seizure at Dover on 4 June 2007.