The defendants appealed against confiscation orders made on sentencing for conspiracy to import cigarettes so as to evade customs duty.
Held: Girvan LJ identified the two principal issues as (i) whether the appellants had consented to the making of the consent orders on an incorrect legal basis (and that therefore the trial judges had likewise wrongly made the orders); and (ii) whether the orders having been made on consent, the appellants were in any event bound by them.
Kerr LCJ, Campbell LJ and Girvan LJ
 NICA 37,  NI 183
Appeal from – 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.
Northern Ireland, Criminal Sentencing, Customs and Excise
Updated: 12 July 2022; Ref: scu.261668