R v Ashok Kumar

[1]������� The defendant was convicted by a jury of conspiring to evade customs duty and being concerned in carrying dutiable goods with intent to defraud, both offences being contrary to Section 170 of the Custom & Excise Management Act 1979. He was jointly charged with his 35 year old daughter.�� The jury were unable to return a verdict in respect of the counts in relation to her, and on the application of the Crown, she is to be re-tried later this year.��

[6]������� The Guidance on Revenue Fraud (at page 30) is based on the familiar formulaic approach of the Sentencing Council, with suggested starting points based on the nature of the offence and the amount of money to be obtained or defrauded.� It is further suggested that the presence of aggravating factors and mitigating factors may result in greater or lesser sentences within the suggested range.�� Should these factors be of exceptional significance the case could be dealt with in a higher level of seriousness.�� The relevant table is at page 30.

� Kumar clearly had a major role in the movement of these cigarettes and in the conspiracy.�� All the evidence points to him being at the centre of the conspiracy, with an intention on his part to reap the rich rewards from this criminal activity.

� He involved his daughter, a 35 year old lady of good character, in his criminal enterprise, exposing her to arrest and charge, although at this stage her exact involvement is to be determined by the jury.�� It was clear from her conduct during interviews with Custom officials she was a lady wishing to be more forthcoming, but restricted by some misguided sense of familial loyalty.

� Kumar�s criminal record is indicative of a person deeply involved in this type of criminal activity.�� The record clearly demonstrates that he has failed to change his lifestyle in response to lenient sentences imposed on him in the past.�