Regina v Doran and another [2015] EWCA Crim 384; [2015] WLR (D) 129
‘A surveillance operation mounted by Revenue and Customs because they suspected that a consignment of cigarettes were being imported with the purpose of evading the duty payable did not result in a disconnection between the goods and the importers. Revenue and Customs were thereby monitoring the import, not controlling it, so that a judge was entitled to find that the importers were “holding” the goods within the meaning of regulation 13(1) of the Tobacco Products Regulations 2001 and, by that means, were retaining their connection with the goods at the excise duty point.’
WLR Daily, 17th March 2015
Source: www.iclr.co.uk
