Page 311 - Magistrates Conference 2019
P. 311
concerned. Like Patel, there is a marked absence of any words such as
“knowingly or with intent to deceive” in the in ingredients of this offence but that
does not necessarily lead me to the conclusion that mens rea is not required. It is
that in the context in which the offence has been enacted and the very exacting
penalty of forfeiture which it imposes the section achieves what it sets out to do
and that is to prohibit absolutely the submission of entry, an entry which is under
the sole control of the person importing the goods, which does not correspond to
the goods which have been imported, no matter how innocent the error.”
Page 21 of 21
