EWCA Crim 588
In future cases relating to confiscation orders arising from the smuggling of tobacco products, R. v Rowbotham (John Thomas)  EWCA Crim 747,  2 Cr. App. R. (S.) 99 should not be cited as it carried the risk of perpetuating the error of applying the Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992, which had been superseded by the Tobacco Products Regulations 2001, in respect of tobacco products.
CA (Crim Div) (Hughes LJ (V-P) , King J, Judge Gordon)