[2014] EWCA Crim 226

A confiscation order had been rightly made against the appellant, who had pleaded guilty to being knowingly concerned in the fraudulent evasion of the duty chargeable upon the importation of cigarettes; it had been shown that he was a "person liable to pay the duty" within the meaning of the Tobacco Products Regulations 2001 reg.13.

CA (Crim Div) (Sir Brian Leveson (President QBD), Thirlwall J, Phillips J)

21/02/2014

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