§ Mr. Lidington
To ask the Chancellor of the Exchequer (1) if HM Customs and Excise plans to review its policy on the prosecution of offenders detected by road fuel testing units; 
(2) what the policy of HM Customs and Excise is in deciding whether an offender detected by a road fuel testing unit should have his seized vehicle restored or the seizure should be maintained. 
§ Mr. Boateng
HM Customs and Excise have a wide range of sanctions available to deal with offenders detected by road fuel testing units, including prosecution. Customs current vehicle seizure policy in relation to the misuse of rebated fuels takes into account the individual circumstances of each case and seeks to ensure that individuals who are repeatedly detected misusing rebated fuel will not have their vehicle restored. As outlined in the PBR paper "Tackling Indirect Tax Fraud" Customs are currently developing their strategy to tackle oils fraud, and are reviewing the use of all sanctions to ensure that they are used in the most effective way against those engaged in oils fraud.