||All England Reporter
|| All ER (D) 49 (Sep)
|| EWCA Crim 2106
||Court of Appeal, Criminal Division
Keene LJ, Hallett and Goldring JJ
||Ivan Pearce (assigned by the Registrar of Criminal Appeals) for the defendant.
||Adam Weitzman (instructed by the Crown Prosecution Service) for the Crown.
||1 August 2005
Sentence - Confiscation order - Fraudulent evasion of excise duty - Pecuniary advantage - Defendant organiser in relation to importation of cigarettes - Whether defendant obtaining pecuniary advantage from importation of cigarettes - , s 71.
Where someone knowingly played his part in assisting in a fraudulent importation, it would be open to the judge, for the purpose of determining whether a confiscation order should be made, to infer that that person had a beneficial interest in the goods in question, unless there was some evidence demonstrating the contrary.
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