Regina v Khan; Regina v Lockett: CACD 12 Mar 2009

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 regulations by the 2001 Regulations. The confiscation orders were quashed.

Lord Justice Hughes, Vice-President, Mr Justice King and Judge Gordon
Times 26-Apr-2009
Tobacco Products Regulations 2001 (SI 2001 No 1712) 13, Customs and Excise Management Act 1979 170(1)(b), Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992 (SI 1992 No 3135) 5, Proceeds of Crime Act 2002
England and Wales
CitedChambers, Regina v CACD 17-Oct-2008
The court found that a customs prosecution for evasion of duty by excess tobacco imports was incorrectly founded, after failing to acknowledge a change in the 1992 Regulations brought in in 2001. Also, a day labourer who had merely assisted in . .

Lists of cited by and citing cases may be incomplete.

Crime, Customs and Excise

Updated: 10 November 2021; Ref: scu.341216