“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.
