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
 EWCA Crim 588
Tobacco Products Regulations 2001 12(1)
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.
Updated: 29 November 2021; Ref: scu.520856