The defendant appealed against a finding that he should forfeit a boat (the Vertine) used in a failed attempt to import a large quantity cigarettes whilst evading customs duty.
Held: ‘So far as the second limb is concerned — that is in relation to the andpound;55,000 being the purchase value of the motor vessel — this was hardly pursued by Mr Newbury [counsel for the Crown]. It appears clear to us that, quite apart from the issue whether it could be a benefit to the appellant ‘as a result of or in connection with’ the offence that a boat was purchased in his name to use in the offence, the fact is that any such benefit which might otherwise have been arguable under the Act was not obtained by him, and certainly at the date of the confiscation order he had no such benefit, because of the boat itself being forfeited. In those circumstances the entirety of the sum which formed the basis of the certified sum, which led on to the sum by way of realisable assets which formed the basis of the confiscation order, falls away.’
Judges:
Mance LJ, Newman and Burton JJ
Citations:
Unreported, 16 June 2000, 2000/00449/X4
Jurisdiction:
England and Wales
Cited by:
Appeal from – Regina v Smith (David Cadnam) HL 13-Dec-2001
Smith had bought a motor vessel, The Vertine, with andpound;55,000 provided by his co-defendant, John Marriott. In the words of the judge when imposing sentence, the respondent allowed himself to be used as Marriott’s ship owner and captain. The . .
Lists of cited by and citing cases may be incomplete.
Criminal Sentencing
Updated: 06 July 2022; Ref: scu.543771
