Case Study: Illegal Importation of Tobacco Charge- section 233BABAD Customs Atc 1991

In this article, we discuss a recent case of our client charged with Possessing Tobacco with the intent to defraud the Commonwealth of its revenue. We explore the legal basis for the charge and the elements that the prosecution must prove beyond a reasonable doubt. We also highlight the issues with the prosecution's case and the lack of evidence to support the charge. We conclude by requesting that the charge be discontinued due to the fatal flaws in the prosecution's case.