Customs and Excise says it will "vigorously" fight its case
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The ferry company Hoverspeed has announced plans to sue Customs and Excise for up to £30m.
Hoverspeed is claiming the actions of customs officers at Dover is putting people off travelling across the Channel.
It said the campaign against alcohol and tobacco smuggling through the Kent port has targeted too many people on innocent shopping trips.
A Hoverspeed spokesman told the BBC the firm was acting to protect the rights of the travelling public.
Test case
But Customs and Excise said it would "vigorously fight" the case.
Last year Hoverspeed and a group of passengers won what was seen as a test case against Customs and Excise.
It ruled that customs officers could use profiling and trends to target possible smugglers, but could only stop people if they had reasonable grounds to suspect them.
Hoverspeed's website features a survey for people who have been stopped by customs officers and advice for people being stopped and questioned.
Steve Lawrence, director of communications for Hoverspeed's parent company, Sea Containers, said: "The ferry industry on the cross-Channel route in no way condones smuggling.
'More freedom'
"We, and other operators, will continue to assist customs officers in their fight against smuggling.
"But this is really targeting people who are going about cross-Channel shopping quite legitimately by bringing back alcohol and tobacco for their own consumption - and that's not smuggling.
"That's merely taking advantage of the price differential in the French hypermarkets and supermarkets."
Customs and Excise has told BBC News Online Hoverspeed's claims were "nothing new" and that its officers worked to protect tax payers and legitimate shoppers and passengers.
A spokesman said shoppers in the UK enjoyed more freedom than in most other countries and that legitimate shopping had gone up and smuggling decreased since its stance was toughened.
He said the majority of cases which had come before courts had ruled in favour of Customs and Excise.
He added Customs and Excise believed it had "a very strong case" and would "vigorously fight any such claim".