The defendants appealed against their convictions for the attempted exportation of heroin. The defendants said that they had acted as part of a US law enforcement action.
Held: The appeal failed: ‘section 170(2) creates a self-contained statutory offence or category of offences – one being knowingly concerned in any fraudulent evasion, the other being knowingly concerned in an attempt at fraudulent evasion. In order to establish the actus reus of the relevant offence, the Crown must prove: (a) there has been a fraudulent evasion, or (as in this case) an attempt at evasion in relation to any goods or duty chargeable thereon, or (where the other categories of offence are relied on) of any prohibition or obstruction in relation thereto or of any other provision of the Customs and Excise Act 1979; (b) that the accused was knowingly concerned therein. Thus, the wording is such as to create a compendious provision which includes all persons concerned in any particular transaction amounting to an evasion or an attempt at evasion without regard to the necessity either to identify or to distinguish between those concerned in the offence in terms of principal and accessories but making all equally liable for the single offence. ‘
 EWCA Crim 1971
Criminal Attempts Act 1981 3, Customs and Excise Management Act 1979 8170(2)
England and Wales
Cited – Mason v Director of Public Prosecutions Admn 15-Jul-2009
The defendant appealed against his conviction for attempting to drive after consuming excess alcohol. On reporting to the police that as he opened the door of his car, he had been threatened with a knife, and his car taken, it was suspected he had . .
These lists may be incomplete.
Updated: 27 March 2021; Ref: scu.151426