Rowbotham, John

John Rowbotham was convicted in November 2004 of being knowingly concerned in the keeping of dutiable goods with intent to defraud and being knowing concerned in carrying dutiable goods with intent to defraud.

Mr Rowbotham received a sentence of two years’ imprisonment and a confiscation order of £249,252 with three years’ imprisonment in default.

The CCRC received an application for review of the confiscation order in April 2009.

Following Mr Rowbotham’s trial, the Court of Appeal heard a number of appeals arising out of, or influenced by, an urgent review conducted by the Revenue and Customs Prosecutions Office as a result of an error discovered in the case of R v Chambers (2008).

The CCRC considered that under the Tobacco Products Regulations 2001, Mr Rowbotham was not, in fact, a person who was liable to pay excise duty and he had not derived a pecuniary advantage by evading or deferring payment of that duty.

Therefore, Mr Rowbotham did not benefit from his particular criminal conduct within the meaning of section 71 of the Criminal Justice Act 1988.

The CCRC concluded that there was a real possibility the Court of Appeal would find that, as a result, the confiscation order was imposed in error.

The CCRC referred the confiscation order in April 2009.

The Court of Appeal quashed the confiscation order in October 2009.