[2010] EWCA Crim 978

In order to determine whether two tobacco smugglers had obtained a pecuniary advantage by evading the payment of excise duty, the Court of Appeal considered whether they had been personally liable under the Tobacco Products Regulations 2001 and the Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992 to pay the evaded duty.

CA (Crim Div) (Hooper LJ, Swift J DBE, Hamblen J)


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