Khan & Ors, R. v [2009] EWCA Crim 588 (12 March 2009)

Khan & Ors, R. v [2009] EWCA Crim 588 (12 March 2009)

Confiscation orders based on outdated regulations that imposed wider personal liability for excise duty are unlawful if the correct, narrower regulations applied at the time of the offence and the defendants were not personally liable under those regulations.

Citation
[2009] EWCA Crim 588
Parties
Prosecution: Regina; Appellant: Robert Khan; Appellant: Frank Lockett; Appellant: Daniel Carrington
Jurisdiction
England and Wales
Judgment Date
12 March 2009
Procedural Posture
Criminal Appeal / Appeal Against Confiscation Orders Following Conviction
Outcome
confiscation orders quashed
Legal Topics
Confiscation Orders, Tobacco Smuggling, Regulatory Error, Personal Liability for Excise Duty
Criminal Law Confiscation Orders Tobacco Smuggling Regulatory Error Personal Liability for Excise Duty

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Parties

Regina

Prosecution

Robert Khan

Appellant

Frank Lockett

Appellant

Daniel Carrington

Appellant

Procedural Posture

Criminal Appeal / Appeal Against Confiscation Orders Following Conviction

Legal Issues

  1. 1 Whether confiscation orders were lawfully made based on incorrect regulations regarding personal liability for excise duty in tobacco smuggling cases after 1 June 2001

Ratio Decidendi

Confiscation orders based on outdated regulations that imposed wider personal liability for excise duty are unlawful if the correct, narrower regulations applied at the time of the offence and the defendants were not personally liable under those regulations.

Court Disposition

confiscation orders quashed

Orders

  • Time to appeal extended.
  • Leave to appeal granted.