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.
