[2009] EWCA Crim 214

The Tobacco Products Regulations 2001 reg.13(3)(e) should not be construed so widely as to impose civil liability for the payment of excise duty on anybody whose role contributed to the importation of the relevant tobacco products. It was likely that reg.13(3)(e) was directed at the person who had real and immediate responsibility for causing the products to reach the excise duty point, which would typically and ordinarily be the consignor.

CA (Crim Div) (Toulson LJ, McCombe J, David Clarke J)

21/01/2009

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