Page 274 - Magistrates Conference 2019

Legal Reasons for a Customs Prosecution

Strict Liability

• However, where the Customs offence includes

‘‘fraudulent evasion’’ or ‘‘evasion of the

prohibition/restriction’’, mens rea is a requirement of the

offence, see:

R v. Neal and Others [1984] 3 All ER 156;

R v. Green (Harry Rodney) [1975] 3 All ER 1011;

R v. Forbes (Giles) [2001] UKHL 40;

R v. Panayi (No.2) [1989] 1 WLR 187;

R v. Hussain [1962] 2 All ER 1117