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 of position trust, use of children, actual or threatened violence, any health threat from what was imported, and sales to under age users, and the statutory factors. Evidence of professional smuggling might include the complexity of organisation, maintenance of accounts, using multiple sources, integration with other commerce, concealment, use of variety, links with organised crime, and high values. The court enumerated mitigating factors, and sentences ranging from moderate fines (amount below andpound;1,000 with small personal profit) to evasions of sums over andpound;100,000 and professional indications, justifying imprisonment.
Judges:
Rose LJ, Cox J
Citations:
Times 25-Jul-2003, [2004] 1 Cr App R (S) 49, [2003] EWCA Crim 2139, [2003] EWCA Crim 2305
Links:
Statutes:
Customs and Excise Management Act 1979 170(2)
Jurisdiction:
England and Wales
Citing:
Modified – Regina v Dosanjh CACD 1-May-1998
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 . .
Cited by:
Cited – Regina v Neal, Hood CACD 28-Nov-2003
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 . .
Cited – Owens and Another, Regina v CACD 6-Sep-2006
The defendants appealed convictions and sentence (6 and 4 years) for conspiracy to sell red diesel as ‘DERV’ and for money laundering of the proceeds of the crime. The sums involved exceeded andpound;1.4m. They said that documents should not have . .
Cited – 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.
Criminal Sentencing, Customs and Excise
Updated: 07 June 2022; Ref: scu.185205
