Bakewell, Regina v: CACD 11 Jan 2006

The defendant faced allegations of evading duty on the importing of substantial quantities of cigarettes. A confiscation order was made. HMRC appealed saying it was too small a sum.
Held: ‘the liability of a smuggler who evades duty which he becomes liable to pay on importation is a pecuniary advantage obtained rendering him liable to a confiscation order in the amount of the duty evaded irrespective of whatever the fate of the contraband may be and indeed whatever the smuggler’s role would have been in dealing with or profiting from that contraband.’ The valuation suggested by CR was correct, and the benefit at issue was the benefit of the entire benefit obtained eve if the defendants benefit was much more restrcited.


Rix LJ, Bell J, Sir John Alliott


[2006] EWCA Crim 2




Proceeds of Crime Act 2002 6(2), Customs and Excise Act 1979 170(2)


England and Wales


CitedRegina 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 . .
AppliedRegina v Ellingham CACD 2-Dec-2004
The defendant entered a plea of guilty to smuggling cigarettes on the basis that he was neither the organiser of the importation, nor the financier, nor the end user. His only reward was the promise of a payment of pounds 10,000, of which he had . .
CitedRegina v Banks CACD 9-Dec-1996
Valuation of drugs in confiscation order.
Applying the 1994 Act, sections 2(3) and 4(1) were directed to gross payments and not net profits. . .
CitedRegina v Lunnon CACD 2004
The defendant admitted conspiring to supply cannabis on the basis that he had derived no financial benefit from his involvement in the conspiracy, although he had been promised andpound;200 for his role in transporting a sum of money for the . .
CitedRegina v Lazarus CACD 2004
The defendant had admitted supplying cocaine and possession. In searches of his home, police found drugs and andpound;13,880 cash on one occasion and andpound;600 on another. His basis of plea, however, was that he had allowed his home to be used . .
Lists of cited by and citing cases may be incomplete.

Criminal Practice, Criminal Sentencing

Updated: 04 July 2022; Ref: scu.237565