[2011] EWCA Crim 203

The "value of imported goods" for the purposes of the Value Added Tax Act 1994 s.21 included, in the case of goods smuggled from outside the European Union, the duty which would have been levied if the goods had been legitimately imported and properly declared to Customs.

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

24/05/2011