Judges: Laws, Mitting LJJ, Edwards-Stuart J Citations: [2012] EWCA Crim 1519 Links: Bailii Statutes: Customs and Excise Management Act 1979 170(2)(b) Jurisdiction: England and Wales Crime, Customs and Excise Updated: 03 November 2022; Ref: scu.462897
Where the defendant had agreed to receive a package expected to contain drugs which were to be posted from abroad he had already committed the offence of being concerned in importation of controlled drug. Any uncertainty of future events was no bar to the offence. Citations: Times 02-Oct-1998, Gazette 30-Sep-1998 Statutes: Customs and Excise Management … Continue reading Attorney-General’s Reference (No 1 of 1998): CACD 30 Sep 1998
In cases involving repeated, and continuing abuse of the personal import allowances system, courts should pay less attention to mitigating factors. The standards for prison terms for different values and the court gave giuidance as to when consecutive offences were correct. Judges: Rose VP CACD LJ, Butterfield, Richards JJ Citations: Gazette 03-Jun-1998, Times 07-May-1998, [1998] … Continue reading Regina v Dosanjh: CACD 1 May 1998
A sentence of 20 years’ imprisonment imposed following trial was reduced to one of 16 years in respect of an offender who had organised the importation of a 10.3 kilo consignment of heroin. Citations: [1998] EWCA Crim 753, [1998] 2 Cr App R (S) 355 Statutes: Customs and Excise Management Act 1979 170(2) Jurisdiction: England … Continue reading Regina v Kayar: CACD 2 Mar 1998
The case involved the importation of 100 kilos of heroin at 100% purity, with a street value of andpound;14 million, a sentence of 30 years imposed upon a high middle-ranking participant in the conspiracy following trial was reduced from 30 years to 24 years, the sentence upon a less important mid-ranker who had pleaded guilty … Continue reading Regina v Kaynak and Others: CACD 3 Feb 1998
Where a transaction would normally allow suspension of payment of duty, the duty became payable immediately if the documents had been falsified. Offence was committed irrespective of where the goods had eventually been sold. A failure to comply with the regulations meant that an offence of using false documents was committed despite a claim that … Continue reading Regina v Hayward: CACD 24 Jun 1998
The acts of an agent provocateur give no defence under English Law. The remedy lies in the Judge’s discretion to exclude evidence unfairly obtained. Conduct which leads to the importation of drugs is ‘fraudulent evasion’. The appellants were convicted of arranging for 20 kilograms of heroin to be imported into the United Kingdom. They were … Continue reading Regina v Latif, Regina v Shahzad: CACD 17 Mar 1994
Appeal from sentences of 12 years knowingly concerned in the fraudulent evasion of the prohibition on the importation of a large quantity of cocaine, a class A controlled drug. Held: 10 years substituted. Citations: [2010] 1 Cr App Rep (S) 34, [2009] EWCA Crim 1097 Links: Bailii Statutes: Customs and Excise Management Act 1979 170(2)(b) … Continue reading Quinn and Others, Regina v: CACD 19 May 2009
The appellant Harmes ran a public house and was suspected of involvement in the distribution of Class A drugs and money laundering. An undercover police operation was launched and approved which lasted approximately 3 months. One of the undercover police officers offered to supply Harmes with cheap soft drinks and another suggested they could be … Continue reading Regina v Harmes and Another: CACD 9 May 2006
Judges: Lord Justice Toulson, Mr Justice Jack and Judge Michael Mettyear Citations: [2008] EWCA Crim 1740 Links: Bailii Statutes: Customs and Excise Management Act 1979 170(2), Proceeds of Crime Act 2002 79 Jurisdiction: England and Wales Cited by: Appeal from – Islam, Regina v HL 10-Jun-2009 The defendant appealed against a confiscation order saying that … Continue reading Islam, Regina v: CACD 31 Jul 2008
Appeals from convictions under the 1979 Act. Citations: [2006] EWCA Crim 577 Links: Bailii Statutes: Customs and Excise Management Act 1979 170(2) Jurisdiction: England and Wales Crime Updated: 14 June 2022; Ref: scu.239236
The defendant appealed against a travel restriction order made on his conviction on a plea for fraudulent evasion of the prohibition on importation of a controlled drug. Held: When making any such order the court was obliged to give reasons. The court should start with the particular circumstances and then allow first for the public … Continue reading Regina v Mee: CACD 23 Feb 2004
The court set down detailed guidelines for sentencing for smuggling, but stated they were not to be treated as a straitjacket. Held: The principle factors will be the level of duty evaded, the sophistication of methods used, the defendant’s position in the organisation, and personal profit. Aggravating factors included, organising, repetition after warnings, professionalism, abuse … Continue reading Regina v Czyzewski; Regina v Bryan; Regina v Mitchell; Regina v Diafi; Regina v Ward: CACD 16 Jul 2003
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 boat was used in April 1998 on a run to Heligoland to buy cigarettes and to … Continue reading Regina v Smith (David Cadnam): HL 13 Dec 2001
The fact that some parrots, the breed of which was subject to import controls as endangered species, had been imported into Austria first, did not prevent a defendant in England committing the offence of being involved in their importation by eventually receiving them in England. The offence was a continuing one. Council regulations had direct … Continue reading Regina v Sissen: CACD 8 Dec 2000
The defendants appealed sentence for having been involved in the large scale importation of cigarettes evading customs duty. Held: The judge had paid proper attention to Dosanjh. Having regard also to Czyzewski, the sentences were within the guidelines and the appeal was refused. Judges: Lord Justice Potter Mr Justice Cresswell Mr Justice Jack Citations: [2003] … Continue reading Regina v Neal, Hood: CACD 28 Nov 2003
For the purpose of section 170(2) of the 1979 Act a defendant must be judged on the facts as he believed them to be, such matter being an integral part of the inquiry as to whether he was knowingly concerned in a fraudulent evasion of a prohibition on importation. The principle that a man must … Continue reading Regina v Taaffe: HL 1984
Appeal from conviction for conspiracy to import diamorphine. Held: The appeal agaist conviction failed, but the sentence was reduced to 14 years. Judges: Thirlwall LJ, SirNicholas Blake, Williams HHJ Citations: [2018] EWCA Crim 552, [2018] WLR(D) 198 Links: Bailii, WLRD Statutes: Customs and Excise Management Act 1979 170 Jurisdiction: England and Wales Crime Updated: 13 … Continue reading Sami v, Regina: CACD 23 Mar 2018
It was not necessary for the Commissioners themselves to authorise by order proceedings for conspiracy to commit a non-summary customs and excise offence, namely to evade the prohibition on importation of a controlled drug. The Criminal Law Act could not be used to reinstate that requirement because just they had not been charged with the … Continue reading Regina v Keyes and Others: CACD 10 Mar 2000
Theer was no jurisdiction under the section to determine a dispute as to the value of goods. Citations: Ind Summary 19-Jun-1995 Statutes: Customs and Excise Management Act 1979 170(1)(b) Jurisdiction: England and Wales Customs and Excise Updated: 08 April 2022; Ref: scu.78726
Appeal from conviction for importing large volume of heroin. Judges: ickinbottom LJ, Holroyde J, Inman QC HHJ Citations: [2017] EWCA Crim 971 Links: Bailii Statutes: Customs and Excise Management Act 1979 170 Jurisdiction: England and Wales Crime Updated: 28 March 2022; Ref: scu.591206
Appeal against sentence for importation of very large volume of cocaine. Judges: Treacy LJ, Holgate J, Griffiths-Jones HHJ Citations: [2017] EWCA Crim 126 Links: Bailii Statutes: Customs and Excise Management Act 1979 170(2)(b) Jurisdiction: England and Wales Criminal Sentencing Updated: 09 February 2022; Ref: scu.579623
[1997] EWHC Admin 903 Customs and Excise Management Act 1979 170(2) England and Wales Customs and Excise Updated: 03 January 2022; Ref: scu.137848
The defendant had been convicted of evading a prohibition on importing articles of an obscene or indecent nature. He had been unaware of whether the articles were indecent images of children, or otherwise obscene images. Since the provisions which made these unlawful and therefore prohibited were so different, he claimed it was necessary to have … Continue reading Regina v Forbes (Giles): HL 20 Jul 2001
The defendants appealed against confiscation orders made on conviction for dealing with goods with intent to defraud the CandE of payable duty namely in bringing in excess numbers of cigarettes. Held: The appeal succeeded. In many cases the Customs and Excise had prosecuted on a basis which was invalidated by the alteration of the 1992 … Continue reading Regina v Khan; Regina v Lockett: CACD 12 Mar 2009
The defendant had been convicted of offences under the 1979 Act, but then conditionally discharged. He had appealed against a confiscation order. The prosecutor now appealed against an order quashing the confiscation. Held: The appeal was allowed. The answer lay in the important distinction between situations where the court was exercising a discretion, and where … Continue reading Varma, Regina v: SC 10 Oct 2012
The applicant appealed against a confiscation order made on the basis of evidence obtained for and given in a trial that he had profited from the importation of cannabis. He had not faced trial on an associated charge, but had been convicted of conspiracy on the importation of heroin. Held: The court need not rely … Continue reading Briggs-Price, Regina v: HL 29 Apr 2009
The defendant had been accused of attempting to import controlled drugs, but the substances actually found were not in fact a controlled drug, though he had believed and intended them to be. He appealed saying that he should not be conviced of an . .
The defendants had been convicted of offences involving dealing with goods on which customs duty had not been paid. After conviction a timetable was set for sentencing and for confiscation proceedings. The House considered the making of the . .
Appeals from convictions of being knowingly concerned in the fraudulent evasion of a prohibition on the importation of goods (cocaine) contrary to section 170(2) Customs and Excise Management Act 1979. Judges: Lord Justice Fulford VP Citations: [2021] EWCA Crim 564 Links: Bailii Jurisdiction: England and Wales Crime Updated: 30 November 2022; Ref: scu.662108
The defendants appealed against their convictions for the attempted exportation of heroin. The defendants said that they had acted as part of a US law enforcement action. Held: The appeal failed: ‘section 170(2) creates a self-contained statutory offence or category of offences – one being knowingly concerned in any fraudulent evasion, the other being knowingly … Continue reading Regina v Qadir, Khan: CACD 25 Jul 1997
The company objected to the search of its offices and removal by the defendant of its computers, the officers having entered without any warrant purporting to use powers under the 1989 Act. Held: The request for judicial review failed. The power of inspection conferred by section 118 does extend to the inspection of a computer. … Continue reading Glenn and Co (Essex) Ltd), Regina (on The Application of) v HM Revenue and Customs: Admn 18 Jun 2010
Appeals against sentences of three years’ imprisonment passed on each for conspiracy to contravene section 170(2) of the Customs and Excise Management Act 1979. Citations: [2010] EWCA Crim 314 Links: Bailii Jurisdiction: England and Wales Criminal Sentencing Updated: 21 June 2022; Ref: scu.401854
Several defendants appealed against confiscation orders made against them on convictions for avoiding customs and excise duty by re-importing cigarettes originally intended for export. They had accepted the orders being made by consent, but now appealed saying that the consent had been given following inaccurate legal advice. Held: The appeals were allowed. The fact that … Continue reading Mackle, Regina v: SC 29 Jan 2014
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