The court discussed constricting of the classes of individual liable for duty on tobacco products which the 2001 Regulations introduced.
Hughes LJ VP, King J, Gordon HHJ
[2009] EWCA Crim 588
Bailii
Tobacco Products Regulations 2001 12(1)
Cited by:
Cited – Mackle, Regina v SC 29-Jan-2014
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 . .
Lists of cited by and citing cases may be incomplete.
Crime
Updated: 29 November 2021; Ref: scu.520856