Malcolm Corner, 65, has branded his treatment "abysmal" by UK excise officials in Calais who have left him house-bound after seizing his brand new specially-adapted Vauxhall Astra.

Mr Corner, a retired chef who suffers with respiratory disease and severe arthritis in his knees, said he and his wife were interrogated by customs officials for over three hours after attempting to bring
home a large quantity of tobacco through the Eurotunnel on Wednesday, August 20.

Despite the couple making sure they were within the permitted limits for imports for two people, officials did not believe the pair's assertion the goods - 3,400 cigarettes, six kilos of tobacco and 800 cigarillos and a quantity of spirits - were planned as birthday and Christmas gifts for family and friends and for their own personal use.

The couple were ordered into a truck, without any of their goods or their car, and taken to Folkstone Station. From there they had buy expensive rail tickets to make the long trip North themselves.

Said Mr Corner of St George's Square, Kirk Sandall,: "I have COPD and am awaiting a knee-replacement operation. When I was having to rush through London to King's Cross station, my wife thought I was going to have a heart attack, I looked so ill.

"My treatment has been abysmal. I wouldn't treat a dog like that and I have never been as humiliated or degraded in my life as when all these officials stood about watching me take my disabled badge off my car window."

"My car only had 3,000 miles on the clock and I've been warned I may not get it back. That will mean when my wife goes to work, I'll be house-bound.

A spokesman for HM Revenue and Customs said any alcohol or tobacco brought in must be for personal use and travellers will be questioned if they brought in more than 3,200 cigarettes, or 200 cigars or three kilos of tobacco.

In a statement he added: "HM Revenue & Customs cannot comment on individual cases due to customer confidentiality. However, in general terms persons travelling to the EU and returning with large amounts of revenue goods such as tobacco must convince the officer that they are for their personal use and not for resale in the UK.

"If goods are seized then it is standard practice for the person concerned to be issued with a receipt and details of how to appeal against the seizure."

Mr Corner has now lodged a formal complaint against HM Revenue and Customs about his treatment and has raised the matter with his MP Ed Miliband.