“CIGARETTES OF THAT DESCRIPTION” INCLUDING COUNTERFEIT PRODUCTS

A judge had correctly assessed the amount an offender had benefitted by when making a confiscation order following his conviction for being knowingly concerned in the fraudulent evasion of duty. It was irrelevant for the purposes of calculating duty, under the Tobacco Products Duty Act 1979 s.5(1)(b), that the smuggled tobacco was counterfeit.

[2010] EWCA Crim 1938