Bell & Ors v R

Bell & Ors v R

The applicants were not liable for the excise duty nor did they obtain a pecuniary advantage in relation to it; the confiscation orders were based on a legal error and constituted a grave injustice if not set aside.

Parties
Applicant: David Bell; Applicant: Kevin Leigh; Applicant: Kenneth Bevan; Applicant: Andrew Middlecote; Applicant: Yiannis Peratikou; Respondent: The Crown
Jurisdiction
England and Wales
Judgment Date
18 January 2011
Procedural Posture
Criminal Appeal / Appeal Against Confiscation Orders
Outcome
appeals allowed (for Bell, Leigh, Bevan, Peratikou); confiscation orders quashed and substituted; Middlecote's appeal adjourned for further hearing
Legal Topics
Confiscation Orders, Pecuniary Advantage, Smuggling, Excise Duty, Criminal Benefit Assessment
Criminal Law Proceeds of Crime Confiscation Orders Pecuniary Advantage Smuggling Excise Duty Criminal Benefit Assessment

Case Brief

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Parties

David Bell

Applicant

Kevin Leigh

Applicant

Kenneth Bevan

Applicant

Andrew Middlecote

Applicant

Yiannis Peratikou

Applicant

The Crown

Respondent

Procedural Posture

Criminal Appeal / Appeal Against Confiscation Orders

Legal Issues

  1. 1 Whether the applicants were liable for excise duty on smuggled tobacco products and thus obtained a pecuniary advantage for confiscation purposes
  2. 2 Whether previous confiscation orders were based on a legal error regarding liability for duty and benefit obtained
  3. 3 Whether leave to appeal out of time should be granted in light of the legal error

Ratio Decidendi

The applicants were not liable for the excise duty nor did they obtain a pecuniary advantage in relation to it; the confiscation orders were based on a legal error and constituted a grave injustice if not set aside.

Court Disposition

appeals allowed (for Bell, Leigh, Bevan, Peratikou); confiscation orders quashed and substituted; Middlecote's appeal adjourned for further hearing

Orders

  • Confiscation orders against Bell, Leigh, Bevan, and Peratikou quashed and substituted with new orders reflecting actual benefit obtained
  • Middlecote's confiscation order to be set aside at a future hearing; directions given for further evidence