Crown Prosecution Service v Doran and another

Sentence – Confiscation order. The defendants pleaded guilty to an indictment charging them with conspiracy to evade the duty payable on the importation of cigarettes, contrary to s 1(1) of the Criminal Law Act 1977. The judge subsequently made confiscation orders against both men. The defendants appealed against the confiscation orders, contending, among other things, that the judge had been wrong to find that they had incurred a liability to pay excise duty and VAT, and that, on the facts, no benefit had been 'obtained' for the purposes of the Proceeds of Crime Act 2002. The Court of Appeal, Criminal Division, dismissed the grounds of appeal and held that it was bound by the decision of the House of Lords in R v Smith (David) ([2002] 1 All ER 366 ).

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