Judges: Lord Justice Thomas Mrs Justice Dobbs DBE The Recorder of Redbridge His Honour Judge Radford (Sitting as a Judge of the Cacd) Citations:  EWCA Crim 962,  2 Cr App R (S) 117 Links: Bailii Statutes: Customs and Excise Management Act 1979 68(2) Jurisdiction: England and Wales Criminal Sentencing Updated: 29 March 2022; … Continue reading Faulkner, Regina v: CACD 29 Mar 2011
Appeal from conviction for importing large volume of heroin. Judges: ickinbottom LJ, Holroyde J, Inman QC HHJ Citations:  EWCA Crim 971 Links: Bailii Statutes: Customs and Excise Management Act 1979 170 Jurisdiction: England and Wales Crime Updated: 28 March 2022; Ref: scu.591206
Appeal against sentence for importation of very large volume of cocaine. Judges: Treacy LJ, Holgate J, Griffiths-Jones HHJ Citations:  EWCA Crim 126 Links: Bailii Statutes: Customs and Excise Management Act 1979 170(2)(b) Jurisdiction: England and Wales Criminal Sentencing Updated: 09 February 2022; Ref: scu.579623
Customs Regulations – Endangered species; elephant’s tusk seized at airport; Customs and Excise Management Act 1979 s 49(1)(b), 139(1), 152(b); Convention on the International Trade in Endangered Species 1973 (CITES); Council Regulation (EC) 338/97 Article 4(2) and Annex B; Council Regulation 709/2010; Commission Regulation (EC) 865/2006 Article 57; whether decision to refuse to restore one … Continue reading Talbot v The Director of Border Revenue: FTTTx 14 Jun 2012
FTTTx Restoration appeal – Claim by appellant for restoration of suitcase and contents – Whether Tribunal has jurisdiction to hear appeal – No evidence of seizure that could engage Customs and Excise Management Act 1979 and/or Finance Act 1994 – Not within jurisdiction of Tribunal – Appeal struck out under rule 8 of the Tribunal … Continue reading Young v The Home Office: FTTTx 23 Mar 2015
The defendant had been convicted of evading a prohibition on importing articles of an obscene or indecent nature. He had been unaware of whether the articles were indecent images of children, or otherwise obscene images. Since the provisions which made these unlawful and therefore prohibited were so different, he claimed it was necessary to have … Continue reading Regina v Forbes (Giles): HL 20 Jul 2001
The defendants appealed against confiscation orders made on conviction for dealing with goods with intent to defraud the CandE of payable duty namely in bringing in excess numbers of cigarettes. Held: The appeal succeeded. In many cases the Customs and Excise had prosecuted on a basis which was invalidated by the alteration of the 1992 … Continue reading Regina v Khan; Regina v Lockett: CACD 12 Mar 2009
FTTTx Excise duty – claim to contest legality of seizure – para4 Sch 3 CEMA 1979 – whether requirement to give name of UK solicitor to act in the case of a person not in the UK compatible with Article 21 of TFEU – held: no. Excise duty – s 1(1) Tobacco Products Duty Act … Continue reading Wnek v Director of Border Revenue: FTTTx 17 Oct 2013
The defendant had been convicted of offences under the 1979 Act, but then conditionally discharged. He had appealed against a confiscation order. The prosecutor now appealed against an order quashing the confiscation. Held: The appeal was allowed. The answer lay in the important distinction between situations where the court was exercising a discretion, and where … Continue reading Varma, Regina v: SC 10 Oct 2012
The applicant appealed against a confiscation order made on the basis of evidence obtained for and given in a trial that he had profited from the importation of cannabis. He had not faced trial on an associated charge, but had been convicted of conspiracy on the importation of heroin. Held: The court need not rely … Continue reading Briggs-Price, Regina v: HL 29 Apr 2009
The question arose as to whether drugs which had been seized by Customs could be described as property held by the defendant.
Held: Lord Bingham CJ said: ‘It appears that seizure by the Customs and Excise under the Customs and Excise . .
The defendant had been accused of attempting to import controlled drugs, but the substances actually found were not in fact a controlled drug, though he had believed and intended them to be. He appealed saying that he should not be conviced of an . .
Hudoc No violation of P1-1; No violation of Art. 6-1
An aeroplane was seized as liable to forfeiture pursuant to section 141(1) of the 1979 Act. It was restored on payment of a penalty of andpound;50,000. . .
FTTTx EXCISE DUTY – restoration – whether decision not to restore reasonable having regard in particular to evidence of travel patterns of which was not before the officer making the decision.
Hellier TJ . .
Where the defendant had agreed to receive a package expected to contain drugs which were to be posted from abroad he had already committed the offence of being concerned in importation of controlled drug. Any uncertainty of future events was no bar . .
In cases involving repeated, and continuing abuse of the personal import allowances system, courts should pay less attention to mitigating factors. The standards for prison terms for different values and the court gave giuidance as to when . .
The defendants appealed against their convictions for the attempted exportation of heroin. The defendants said that they had acted as part of a US law enforcement action.
Held: The appeal failed: ‘section 170(2) creates a self-contained . .
Where a transaction would normally allow suspension of payment of duty, the duty became payable immediately if the documents had been falsified. Offence was committed irrespective of where the goods had eventually been sold. A failure to comply with . .
The offence of evading import duty is an activity offence allowing similar (but not dissimilar objects) offences to be seen together. . .
A sentence of 20 years’ imprisonment imposed following trial was reduced to one of 16 years in respect of an offender who had organised the importation of a 10.3 kilo consignment of heroin. . .
Items ‘carried’ when entering country included shoes being worn. . .
The acts of an agent provocateur give no defence under English Law. The remedy lies in the Judge’s discretion to exclude evidence unfairly obtained. Conduct which leads to the importation of drugs is ‘fraudulent evasion’. The appellants were . .
Excise Duty – Forfeiture – Whether Person Reasonable – Yes – Appeal Dismissed . .
FTTTx RESTORATION – Used vehicle – Space created for concealing goods – Evidence of cocaine in the space – Decision not to restore – Whether reasonable – Yes – Appeal dismissed . .
FTTTx EXCISE DUTY – restoration of car – 15 kilos of hand-rolling tobacco, 1,200 cigarettes and 2,050 cigars between three people – whether reasonable not to restore – yes – appeal dismissed . .
Appeal from conviction for importation of heroin. . .
ECJ It would be incompatible with the binding effect which article 189 of the EEC treaty ascribes to directives to exclude in principle the possibility of the obligation imposed by it being relied upon by persons concerned. Particularly in cases in which the community authorities have, by means of a directive, placed member states under … Continue reading Becker v Finanzamt Muenster-Innenstadt: ECJ 19 Jan 1982
Mrs Nolan had been employed at a US airbase. When it closed, and she was made redundant, she complained that the appellant had not consulted properly on the redundancies. The US denied that it had responsibility to consult, and now appealed. Held: The appeal failed (Lord Carnworth dissenting). That the exact situation might not have … Continue reading The United States of America v Nolan: SC 21 Oct 2015
Excise Duty – restoration – Customs Excise and Management Act 1979 sections 88 and 139 – adaptation of vehicle for purpose of concealment of goods – seizure and confiscation of vehicle – refusal of restoration – Romanian owner denied knowledge of adaptation – s 16 Finance Act 1994 – whether the review officer had taken … Continue reading SC Nicktrans Srl v Director of Border Revenue: FTTTx 25 Apr 2015
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 appealed saying that the consent had been given following inaccurate legal advice. Held: The appeals were allowed. The fact that … Continue reading Mackle, Regina v: SC 29 Jan 2014
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