||All England Reporter
|| All ER (D) 04 (Jan)
|| EWCA Crim 2
||Court of Appeal, Criminal Division
Rix LJ, Bell J and Sir John Alliott
||Alistair MacDonald QC and Gillian Batts (assigned by the Registrar of Criminal Appeals) for the defendant.
||Andrew Mitchell QC and Camille Morland (instructed by the Revenue and Customs Prosecutions Office) for the Crown.
||11 January 2006
Sentence - Confiscation order - Proceeds of crime - Fraudulent evasion of duty chargeable on goods - Defendant pleading guilty - Basis of plea stating that his payment for facilitating importation of goods being legitimate goods in same container as consignment - Whether basis of plea precluding confiscation order including pecuniary advantage of evading duties on goods - , s 6.
In the instant case, where the defendant had pleaded guilty to fraudulently evading duty on cigarettes on the basis that his reward for importing the cigarettes was to have been tyres legitimately in the consignment, the basis of plea had not addressed the question of the pecuniary advantage that he had obtained by importing the cigarettes and evading the payment of duty on them. Rather, his basis of plea was intended to emphasise that his involvement in the smuggling operation was limited, and that his reward was also limited to the value of the tyres which were given to him as his payment, and accordingly, the prosecution's appeal against a confiscation order in the sum only of the other items would be amended to include the pecuniary advantage from evading the duty on the cigarettes.
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