[2001] UKHL 68

A smuggler had obtained a pecuniary advantage by evading payment of duty at the point of importation and, therefore, the smuggler had derived a benefit in accordance with s.74 Criminal Justice Act 1988 even though he had not realised the value of the goods because they had been seized by customs.

HL (Lord Bingham of Cornhill, Lord Nolan, Lord Hoffmann, Lord Hutton, Lord Rodger of Earlsferry)

13/12/2001