The respondent, a 70-year-old tobacco farmer, was found to have unlawfully sold tobacco outside the quota system.
The Tribunal cancelled his entire basic production quota.
The Divisional Court quashed the decision and remitted it for reconsideration.
On reconsideration, the Tribunal again cancelled the entire quota, refusing to consider post-2002 evidence of the respondent's health and financial ruin.
The Divisional Court found the reconsideration decision unreasonable and remitted it again.
The Board appealed.
The Court of Appeal dismissed the appeal, admitted fresh evidence regarding a federal buyout program, and, finding exceptional circumstances, substituted its own decision on penalty, reinstating the respondent's quota.