[2013] EWCA Crim 302

Confiscation orders imposed on four offenders for the fraudulent evasion of excise duty on contraband cigarettes were quashed, as the offenders had not been liable for duty under the Tobacco Products Regulations 2001 and had not therefore obtained a benefit in the form of the evasion of a liability.

CA (Crim Div) (Laws LJ, Mackay J, Sir Hugh Bennett)

26/02/2013