In this decision from Northern Ireland, a criminal defendant, who had been caught smuggling over 300,000 cigarettes, was found guilty by a jury of conspiring to evade customs duty and carrying dutiable goods with intent to defraud. In commenting upon the seriousness of the offenses, the sentencing court referred to the WHO FCTC provisions relating to the elimination of illicit trade in tobacco products. The defendant was sentenced to 18 months imprisonment.
The Queen v. Ashok Kumar, [2013] NICC 12
United Kingdom
Jan 18, 2013
The Crown Court in Northern Ireland, Belfast Crown Court
Government, through its agencies and officials including prosecutors, may seek to enforce its health laws. For example, the government may revoke the license of a retailer that sells tobacco products to minors. These cases may also directly involve the tobacco industry, for example, a government might impound and destroy improperly labeled cigarette packs.
Limitations regarding the use of quotes The quotes provided here reflect statements from a specific decision. Accordingly, the International Legal Consortium (ILC) cannot guarantee that an appellate court has not reversed a lower court decision which may influence the applicability or influence of a given quote. All quotes have been selected based on the subjective evaluations undertaken by the ILC meaning that quotes provided here may not accurately or comprehensively represent a given court’s opinion or conclusion, as such quotes may have originally appeared alongside other negative opinions or accompanying facts. Further, some quotes are derived from unofficial English translations, which may alter their original meaning. We emphasize the need to review the original decision and related decisions before authoritatively relying on quotes. Using quotes provided here should not be construed as legal advice and is not intended to be a substitute for legal counsel on any subject matter in any jurisdiction. Please see the full limitations at https://www.tobaccocontrollaws.org/about.
"Offending of this type and to this extent is particularly serious for a number of reasons.
First, there is clearly a substantial loss to the Exchequer, both in relation to the stated
loss of duty and tax, as well as the loss of tax and rates generated though the legitimate
taxation of genuine wholesale and retail outlets. Secondly, there is a strong health and
social policy behind the imposition of tax and duty on cigarettes, primarily to deter
purchase of cigarettes and other tobacco products. Evasion of the duty undermines this
policy. Thirdly, the sale of cigarettes through genuine retail outlets is regulated to
prevent sale to under aged consumers. Fourthly, the profitability of the genuine retail
outlets is substantially undermined by this illegal activity. Fifthly, the unregulated
importation of illicit cigarettes bypasses the normal quality control provisions and may
expose the ultimate user to not only the well-known and documented adverse impact
from tobacco and nicotine consumption, but other toxic additives. Finally, this criminal
activity at this scale is normally associated with criminal elements in society who are
closely associated with major criminal gangs, many with a direct or indirect link with
paramilitary groups. The World Health Organisation Framework Convention on
Tobacco Control adopted a new treaty in November 2012, and its representative stated –
“The elimination of all forms of illicit trade in tobacco products, including smuggling and illegal
manufacturing, is an essential component of tobacco control…….Illicit trade in tobacco products is a
global problem. It undermines health objectives, imposes additional strain on health systems and
weakens tax and other measures designed to strengthen tobacco control. It leads to substantial
revenue losses to governments around the world but generates vast financial profits for illegal
traders. These are often used to fund transnational criminal activity.” There is a clear public
interest in suppressing this type of activity."
Limitations regarding the use of quotes The quotes provided here reflect statements from a specific decision. Accordingly, the International Legal Consortium (ILC) cannot guarantee that an appellate court has not reversed a lower court decision which may influence the applicability or influence of a given quote. All quotes have been selected based on the subjective evaluations undertaken by the ILC meaning that quotes provided here may not accurately or comprehensively represent a given court’s opinion or conclusion, as such quotes may have originally appeared alongside other negative opinions or accompanying facts. Further, some quotes are derived from unofficial English translations, which may alter their original meaning. We emphasize the need to review the original decision and related decisions before authoritatively relying on quotes. Using quotes provided here should not be construed as legal advice and is not intended to be a substitute for legal counsel on any subject matter in any jurisdiction. Please see the full limitations at https://www.tobaccocontrollaws.org/about.
In this decision from Northern Ireland, a criminal defendant, who had been caught smuggling over 300,000 cigarettes, was found guilty by a jury of conspiring to evade customs duty and carrying dutiable goods with intent to defraud. In commenting upon the seriousness of the offenses, the sentencing court referred to the WHO FCTC provisions relating to the elimination of illicit trade in tobacco products. The defendant was sentenced to 18 months imprisonment.