The defendant appealed from a confiscation order. He was stopped attempting to import substantial quantities of tobacco. He said that since it had been taken at the port, he had not derived an benefit so as to allow an order.
Held: The appeal failed. Once a person has evaded the payment of duty he has thereby deferred the liability to pay and has obtained a pecuniary advantage which amounts to a benefit within the meaning of the CJA. The legal consequences of an act of evasion are not affected by the exact time and place when the evasion is discovered and the goods are confiscated.
Judges:
Mance LJ, Fulford, Newman JJ
Citations:
[2004] EWCA Crim 2923, [2005] 2 Cr App R (S) 29
Links:
Statutes:
Jurisdiction:
England and Wales
Cited by:
Cited – Harvey, Regina v SC 16-Dec-2015
Police had discovered quantities of stolen goods at the appellant’s business premises. He was convicted of receiving stolen goods, and confiscation order made. He now appealed from the inclusion in that order of sums of VAT which had already been . .
Lists of cited by and citing cases may be incomplete.
Criminal Sentencing
Updated: 12 July 2022; Ref: scu.263596