[2013] EWCA Crim 2090

The court reduced the value of a confiscation order made following a conviction for the fraudulent evasion of excise duty on smuggled cigarettes. Given that full restoration was not possible, the purpose of the legislation and previous decisions, it was not disproportionate to make an order in the amount of the value of the cigarettes although the offender paid for them and they were recovered before he was able to benefit from them.

CA (Crim Div) (Sir Brian Leveson (President QBD), Royce J, Popplewell J)


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