[2011] EWCA Crim 6

Appeals against confiscation orders were allowed where the appellants, who had pleaded guilty to being knowingly concerned in the fraudulent evasion of the duty chargeable on cigarettes, had not been liable to pay the duty themselves and therefore had not obtained a pecuniary advantage in relation to it.

CA (Crim Div) (Hooper LJ, Openshaw J, Sweeney J)


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