One of the men behind Britain's first offshore off-licence is planning to take his battle with the Government to the courts.

The confusing law surrounding the validity of the business could finally be settled when Trevor Lyons challenges Customs and Excise.

Mr Lyons, a lecturer in marine law, will launch the test case when he comes ashore from the floating shop tomorrow with a small amount of alcohol and cigarettes.

The 54-year-old is expected to leave the Cornish Maiden, a 50ft former fishing boat stocked with cut price booze and tobacco, and arrive at a quayside in Hartlepool.

He says he will refuse to pay UK duty on his goods and expects to have them seized as other customers did on Monday.

Mr Lyons and business partner Philip Berriman, 46, from Norton, Stockton, set up the floating shop 13 miles off the coast last month. They had hoped to make £10,000 a week from the venture but claim customers have been scared away by a threat from Customs.

Customs claim booze-cruisers must pay UK duty on their purchases or risk losing them, even though duty has already been paid on the goods in Germany.

But the pair of entrepreneurs insist Customs are acting illegally by seizing anything brought ashore because duty cannot be paid twice on the items and they are trading in international waters - outside the 12.5-mile zone.

Since Cornish Maiden replaced Mr Berriman's other boat, Rich Harvest, outside UK waters, a Customs ship has patrolled the area.

Customers who brought cigarettes and alcohol back on Monday had their goods seized when they refused to pay additional duty.

Mr Lyons, from Staffordshire, will mount his legal test case on the grounds that the Government is flouting EU law.

Mr Berriman said he will leave Cornish Maiden moored off the coast as a protest even though he is making no money from it.