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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.

Judges:

Lord Bingham of Cornhill LCJ, Sachs, Toulson JJ

Citations:

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

Links:

Bailii

Statutes:

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

Jurisdiction:

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.

Crime

Updated: 14 July 2022; Ref: scu.267688

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