Regina v Banks: CACD 9 Dec 1996

Valuation of drugs in confiscation order.
Applying the 1994 Act, sections 2(3) and 4(1) were directed to gross payments and not net profits.


Lord Bingham of Cornhill LCJ, Sachs, Toulson JJ


[1996] EWCA Crim 1799, [1997] 2 Cr App R (S) 110, [1997] Crim LR 235




Drug Trafficking Act 1994 5, Drug Trafficking Act 1994 2(3) 4(1)


England and Wales

Cited by:

CitedBakewell, Regina v CACD 11-Jan-2006
The defendant faced allegations of evading duty on the importing of substantial quantities of cigarettes. A confiscation order was made. HMRC appealed saying it was too small a sum.
Held: ‘the liability of a smuggler who evades duty which he . .
CitedRegina v Smith (David Cadnam) HL 13-Dec-2001
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 . .
CitedMay, Regina v HL 14-May-2008
The defendant had been convicted of involvement in a substantial VAT fraud, and made subject to a confiscation order. He was made subject to a confiscation order in respect of the amounts lost to the fraud where he was involved, but argued that the . .
Lists of cited by and citing cases may be incomplete.


Updated: 14 July 2022; Ref: scu.267688