Flaws in the system

Abstract

Comments on the Court of Appeal judgment in R. v Chambers (William) on whether a defendant who pleaded guilty to storing smuggled tobacco was not liable for the unpaid excise duty on importation and therefore the court had no jurisdiction to make a confiscation order. Criticises the Revenue and Customs Prosecution Office for relying on out-of-date legislation and the Office of Public Sector Information for failing to keep its website up to date. Considers the difficulties for the courts when they seek online statutory law.