EWCA Crim 2923
The obligation to pay duty arose at the excise duty point which was at the point of importation. Importation was not a continuing process. Therefore the prior and subsequent conduct of a person could be used to determine whether he had intended to fraudulently evade the payment of duty. Once a person had evaded the payment of duty, he had deferred the liability to pay and had obtained a pecuniary advantage which amounted to a benefit within the Criminal Justice Act 1988 s.71 .
CA (Crim Div) (Mance LJ, Newman J, Fulford J)