| Source: | All England Reporter |
| Publisher Citation: | [2005] All ER (D) 49 (Sep) |
| Neutral Citation: | [2005] EWCA Crim 2106 |
| Court: | Court of Appeal, Criminal Division |
| Judge: | Keene LJ, Hallett and Goldring JJ |
| Representation | Ivan Pearce (assigned by the Registrar of Criminal Appeals) for the defendant. |
| Adam Weitzman (instructed by the Crown Prosecution Service) for the Crown. | |
| Judgment Dates: | 1 August 2005 |
Catchwords
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.
The Case
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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