UK businessman loses extradition fight over Iran arms sales charges – The Guardian

Posted January 13th, 2012 in conspiracy, customs and excise, extradition, news, weapons by sally

“A retired British businessman has lost his appeal against extradition to the US to stand trial for allegedly plotting to export missile components to Iran.”

Full story

The Guardian, 13th January 2012

Source: www.guardian.co.uk

Fake Viagra importer from Northampton jailed – BBC News

Posted September 12th, 2011 in counterfeiting, customs and excise, medicines, news by tracey

“An importer of fake Viagra pills into Britain from India and China has been jailed for a year. Victor Cheke, 42, from Northampton, pleaded guilty in July to possessing counterfeit medicinal products to sell and importing fake, unlicensed drugs.”

Full story

BBC News, 9th September 2011

Source: www.bbc.co.uk

Commissioners for HM Revenue and Customs v Jones – WLR Daily

Posted July 22nd, 2011 in customs and excise, jurisdiction, law reports, tribunals by sally

Commissioners for HM Revenue and Customs v Jones [2011] EWCA Civ 824; [2011] WLR (D) 236

“The first tier and upper tribunals were statutory appellate tribunals which had not been given any original jurisdiction for resolving disputes as to whether or not goods were imported legally for personal use. The issue could only be decided by the court. The first tier tribunal’s jurisdiction was limited to hearing an appeal against a discretionary decision by HM Commissioners for Revenue and Customs not to restore the seized goods to the importer.”

WLR Daily, 18th July 2011

Source: www.iclr.co.uk

Regina v Redmond – WLR Daily

Posted May 26th, 2011 in appeals, customs and excise, law reports, VAT by sally

Regina v Redmond [2011] EWCA Crim 203; [2011] WLR (D) 174

“Although a defendant, who had pleaded guilty to being knowingly concerned in the fraudulent evasion of the duty chargeable on cigarettes, was not liable to pay the duty if he was not holding the cigarettes at the excise duty point and had not caused them to reach it, he was liable to pay VAT on the consignment. That was therefore a liability which he had evaded ‘as a result of or in connection with’ the criminal conduct of which he was convicted, and amounted to a “benefit” within the meaning of section 75(6) of the Proceeds of Crime Act 2002.”

WLR Daily, 24th May 2011

Source: www.iclr.co.uk

Please note that once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.

Regina v Bajwa and others – WLR Daily

Regina v Bajwa and others [2011] EWCA Crim 1093; [2011] WLR (D) 151

“In assessing, for the purposes of imposing a confiscation order, whether a defendant had a criminal lifestyle the question of whether the offence had been committed over a period of at least six months related to each particular defendant’s part in the offence.”

WLR Daily, 6th May 2011

Source: www.iclr.co.uk

Please note that once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.

Staatssecretaris van Financiën v Sony Supply Chain Solutions (Europe) BV, formerly Sony Logistics Europe BV – WLR Daily

Posted April 14th, 2011 in customs and excise, EC law, law reports by sally

Staatssecretaris van Financiën v Sony Supply Chain Solutions (Europe) BV, formerly Sony Logistics Europe BV (Case C-153/10); [2011] WLR (D) 130

“A person who made customs declarations in his own name and on his own behalf could not rely on a binding tariff information of which he was not the holder, but which associated company on whose instructions he made those declarations. A person could, however, in proceedings relating to the imposition of customs duties, challenge the imposition of duties by submitting as evidence a binding tariff information issued in another member state.”

WLR Daily, 7th April 2011

Source: www.iclr.co.uk

Please note that once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.

Aurubis Balgaria AD v Nachalnik na Mitnitsa Stolichna – WLR Daily

Posted April 7th, 2011 in customs and excise, EC law, interest, law reports by sally

Aurubis Balgaria AD v Nachalnik na Mitnitsa Stolichna (Case C-546/09); [2011] WLR (D) 123

“Interest on arrears in relation to customs duties still to be recovered could only be charged pursuant to article 232(1)(b) of Regulation 2913/92, as amended, in respect of the period falling after the deadline by which those duties were to be paid.”

WLR Daily, 31st March 2011

Source: www.iclr.co.uk

Please note that once a case has been reported in one of the ICLR series the corresponding WLR Daily summary is removed.

RAF men jailed for smuggling cigarettes to North East – BBC News

Posted February 7th, 2011 in armed forces, conspiracy, customs and excise, news, sentencing by sally

“Three RAF servicemen who helped smuggle seven million cigarettes into Britain on military flights from the Middle East have been jailed.”

Full story

BBC News, 4th February 2011

Source: www.bbc.co.uk

Eastenders Cash and Carry plc and another v Revenue and Customs Commissioners – WLR Daily

Posted November 8th, 2010 in customs and excise, detention, law reports by sally

Eastenders Cash and Carry plc and another v Revenue and Customs Commissioners [2010] EWHC 2797 (Admin); [2010] WLR (D) 282

“The power of detention contained in s 139(1) of the Customs and Excise Management Act 1979 was not limited to cases in which the goods in question were goods on which duty had not in fact been paid, but also covered cases in which there were reasonable grounds for suspecting that duty might not have been paid on the goods.”

WLR Daily, 5th November 2010

Source: www.lawreports.co.uk

Please note once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.

Legal bid to stop export of ‘execution drug’ – The Independent

Posted November 2nd, 2010 in customs and excise, death penalty, medicines, news by sally

“Campaigners launched legal action today in an attempt to ban the export from Britain of an anaesthetic used to execute prisoners in the United States.”

Full story

The Independent, 2nd November 2010

Source: www.independent.co.uk

Home Office wrongly allowed import of medicinal cannabis – The Guardian

Posted October 29th, 2010 in customs and excise, drug offences, news by sally

“Email incorrectly said EU law allowed certain people to bring small quantities of cannabis into UK for personal use.”

Full story

The Guardian, 29th October 2010

Source: www.guardian.co.uk

One year for ammunition smuggler – UK Border Agency

Posted October 22nd, 2010 in customs and excise, press releases, sentencing, weapons by sally

“A Cambridgeshire man has been sentenced to a year in prison for attempting to smuggle ammunition into the UK.”

Full press release

UK Border Agency, 21st October 2010

Source: www.ukba.homeoffice.gov.uk

Heathrow cabin crew manager sentenced for tobacco smuggling – UK Border Agency

Posted August 27th, 2010 in customs and excise, news, sentencing by sally

“A British Airways cabin crew member, who used his position to illegally import tobacco into the UK through Heathrow Airport, received a 120-hour community punishment order on 20 August. The potential revenue loss on the smuggled tobacco is estimated at around £18,000.”

Full story

UK Border Agency, 27th August 2010

Source: www.ukba.homeoffice.gov.uk

Regina v Varsani – WLR Daily

Posted August 25th, 2010 in counterfeiting, customs and excise, law reports by sally

Regina v Varsani [2010] EWCA Crim 1938; [2010] WLR (D) 237

“Where an offender was convicted of being knowingly concerned in the fraudulent evasion of duty on counterfeit cigarettes, contrary to s 170 of the Customs and Excise Management Act 1979, the reference to the retail price of cigarettes ‘of that description’ in s 5(1) of the Tobacco Products Duty Act 1979, as amended, by which the value of the duty was to be calculated, was to the retail price of genuine non-counterfeit cigarettes which were of the same description as the counterfeit ones on which the duty was evaded.”

WLR Daily, 24th August 2010

Source: www.lawreports.co.uk

Please note once a case has been reported in one of the ICLR series the corresponding WLR Daily summary is removed.

Driver who smuggled 5m cigarettes is jailed – The Independent

Posted June 25th, 2010 in customs and excise, news, sentencing by sally

“A lorry driver, who illegally imported 5.4 million cigarettes into the UK hidden in apple boxes, was jailed for two years and eight months today, HM Revenue and Customs said.”

Full story

The Independent, 24th June 2010

Source: www.independent.co.uk

Regina v White; Regina v Dennard; Regina v Perry; Regina v Rowbotham – WLR daily

Posted May 13th, 2010 in appeals, confiscation, customs and excise, law reports, VAT by sally

Regina v White; Regina v Dennard; Regina v Perry; Regina v Rowbotham [2010] EWCA Crim 978; [2010] WLR (D) 120

“For the purposes of tobacco smuggling cases there was unlikely to be any incompatibility between the rules which made those liable under the Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992 or the Tobacco Products Regulations 2001 to pay duty and those made liable by Council Directive 92/12/EEC.”

WLR Daily, 12th May 2010

Source: www.lawreports.co.uk

Please note once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.

Suspected counterfeits can be destroyed if not defended by importer, says HMRC – OUT-LAW.com

Posted April 26th, 2010 in counterfeiting, customs and excise, news by sally

“Suspected counterfeit goods being brought into the UK can be destroyed without going to court if the importer fails to object, according to new rules put in place by Her Majesty’s Revenue and Customs (HMRC).”

Full story

OUT-LAW.com, 26th April 2010

Source: www.out-law.com

UK authorities’ inability to seize counterfeits results in EU court referral – OUT-LAW.com

Posted January 28th, 2010 in carriage of goods, counterfeiting, customs and excise, EC law, news by sally

“The Court of Appeals has asked Europe’s highest court to rule on whether UK authorities can seize counterfeit goods passing through the UK and allow brand owners to take legal action against the companies behind the fakes.”

Full story

OUT-LAW.com, 27th January 2010

Source: www.out-law.com

Tobacco smugglers ‘due payouts’ – BBC News

Posted August 21st, 2009 in compensation, confiscation, customs and excise, news by sally

“Thousands of tobacco smugglers could be due compensation because their assets were wrongly confiscated, customs officials have admitted.”

Full story

BBC News, 20th August 2009

Source: www.bbc.co.uk

Matalan Retail Ltd v Revenue and Customs Commissioners – WLR Daily

Posted August 11th, 2009 in abuse of process, customs and excise, law reports, VAT by sally

Matalan Retail Ltd v Revenue and Customs Commissioners [2009] EWHC 2046 (Ch); [2009] WLR (D) 283

“Where a classification for duty purposes had been allocated to imported swimwear but was then revised and corrected, the VAT & Duties Tribunal and Revenue and Customs were not precluded by the doctrines of estoppel or abuse of process from retaining the monetary difference between the correct higher rates paid and the sums which would have been due under the original classification.”

WLR Daily, 10th August 2009

Source: www.lawreports.co.uk

Please note once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.