Practice and Procedure

R v (1) STEPHEN TAYLOR (2) ROBERT WOOD (2013)

PUBLISHED July 17, 2013
SHARE

[2013] EWCA Crim 1151

Those who had arranged for cigarettes to be fraudulently imported into the United Kingdom "held" the cigarettes at the excise duty point within the meaning of the Tobacco Products Regulations 2001 reg.13(1), despite their innocent agents having been in physical possession of the cigarettes, as they were the persons who had exercised control over the cigarettes.

CA (Crim Div) (Leveson LJ, Kenneth Parker J, Sir David Clarke)

17/07/2013

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