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 Citations: [2011] UKFTT 4 (TC) Links: Bailii Statutes: Customs and Excise Management Act 1979 152 Jurisdiction: England and Wales Citing: Cited – Lindsay … Continue reading Martin v Director of Border Revenue: FTTTx 14 Dec 2010
Judges: Blake J Citations: [2009] EWHC 3704 (Admin), [2010] STI 624, [2010] STC 682 Links: Bailii Statutes: Customs and Excise Management Act 1979 Citing: Cited – Dodds v Walker HL 1981 The landlord served his notice to determine the tenancy on the last day of a 30 day month. The tenant served his counternotice on … Continue reading O’ Connor Utilities Ltd v HMRC: Admn 28 Oct 2009
The defendant had been placed on the sex offenders’ register on conviction for fraudulent evasion of prohibitions on importing goods, by importing indecent photographs of children. He had maintained that he had not known of the exact nature of the content. Held: The objective of the notification requirements was the protection of children, and was … Continue reading Forbes v Secretary of State for the Home Department: CA 11 Jul 2006
Judges: Lord Justice Toulson, Mr Justice Jack and Judge Michael Mettyear Citations: [2008] EWCA Crim 1740 Links: Bailii Statutes: Customs and Excise Management Act 1979 170(2), Proceeds of Crime Act 2002 79 Jurisdiction: England and Wales Cited by: Appeal from – Islam, Regina v HL 10-Jun-2009 The defendant appealed against a confiscation order saying that … Continue reading Islam, Regina v: CACD 31 Jul 2008
The defendant appealed against a travel restriction order made on his conviction on a plea for fraudulent evasion of the prohibition on importation of a controlled drug. Held: When making any such order the court was obliged to give reasons. The court should start with the particular circumstances and then allow first for the public … Continue reading Regina v Mee: CACD 23 Feb 2004
The court set down detailed guidelines for sentencing for smuggling, but stated they were not to be treated as a straitjacket. Held: The principle factors will be the level of duty evaded, the sophistication of methods used, the defendant’s position in the organisation, and personal profit. Aggravating factors included, organising, repetition after warnings, professionalism, abuse … Continue reading Regina v Czyzewski; Regina v Bryan; Regina v Mitchell; Regina v Diafi; Regina v Ward: CACD 16 Jul 2003
Smith had bought a motor vessel, The Vertine, with andpound;55,000 provided by his co-defendant, John Marriott. In the words of the judge when imposing sentence, the respondent allowed himself to be used as Marriott’s ship owner and captain. The boat was used in April 1998 on a run to Heligoland to buy cigarettes and to … Continue reading Regina v Smith (David Cadnam): HL 13 Dec 2001
The fact that some parrots, the breed of which was subject to import controls as endangered species, had been imported into Austria first, did not prevent a defendant in England committing the offence of being involved in their importation by eventually receiving them in England. The offence was a continuing one. Council regulations had direct … Continue reading Regina v Sissen: CACD 8 Dec 2000
The defendants appealed sentence for having been involved in the large scale importation of cigarettes evading customs duty. Held: The judge had paid proper attention to Dosanjh. Having regard also to Czyzewski, the sentences were within the guidelines and the appeal was refused. Judges: Lord Justice Potter Mr Justice Cresswell Mr Justice Jack Citations: [2003] … Continue reading Regina v Neal, Hood: CACD 28 Nov 2003
The introduction of a Standard Criminal Legal Aid fees regime was within the Lord Chancellor’s proper range of discretion, even without consultation with the Law Society.The meaning of ‘carried entering UK’ can include clothing being worn, but caution to be used by the courts not to extend the meaning unnecessarily. Citations: Independent 04-May-1993, Ind Summary … Continue reading Regina v Lord Chancellor ex parte the Law Society (1): QBD 4 May 1993
Judges: Lord Chief Justice of England and Wales Mr Justice Wyn Williams And Mr Justice Globe Citations: [2013] EWCA Crim 158 Links: Bailii Statutes: Customs and Excise Management Act 1979 68(2) Jurisdiction: England and Wales Crime Updated: 01 May 2022; Ref: scu.471174
For the purpose of section 170(2) of the 1979 Act a defendant must be judged on the facts as he believed them to be, such matter being an integral part of the inquiry as to whether he was knowingly concerned in a fraudulent evasion of a prohibition on importation. The principle that a man must … Continue reading Regina v Taaffe: HL 1984
Krugerrand coins were seized by the Commissioners and the claimant was unsuccessful in obtaining their restoration under what is now section 152(b) of the 1979 Act. It was argued that the request for restoration of the coins amounted to a determination of a criminal charge. Having noted that criminal charges under domestic law had been … Continue reading AGOSI v The United Kingdom: ECHR 24 Oct 1986
The claimant had been searched on arrival at Southampton. Nothing untoward was found. He challenged the refusal of the officer to say why he had been selected to be searched. Held: His appeal failed. The Act gave the officer the power he exercised without having to provide justification. Judges: Arden, Irwin LJJ Citations: [2018] EWCA … Continue reading Karia v The Secretary of State for The Home Department: CA 18 Jul 2018
Appeal from conviction for conspiracy to import diamorphine. Held: The appeal agaist conviction failed, but the sentence was reduced to 14 years. Judges: Thirlwall LJ, SirNicholas Blake, Williams HHJ Citations: [2018] EWCA Crim 552, [2018] WLR(D) 198 Links: Bailii, WLRD Statutes: Customs and Excise Management Act 1979 170 Jurisdiction: England and Wales Crime Updated: 13 … Continue reading Sami v, Regina: CACD 23 Mar 2018
A person who set out to import pornographic videos, and received packages which hid their true content, was guilty of importing the content, as indecent photographs of children, even if that had not been what was expected. If he knows he is evading a prohibition against importation, he is responsible for what is imported. Citations: … Continue reading Regina v Forbes (Giles): CACD 4 Apr 2000
Judges: Lord Justice Thomas Mrs Justice Dobbs DBE The Recorder of Redbridge His Honour Judge Radford (Sitting as a Judge of the Cacd) Citations: [2011] EWCA Crim 962, [2011] 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: [2017] 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: [2017] 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. . .
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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