14
An offence under section 170 of the Customs and Excise Management Act 1979 (c. 2) (penalty for fraudulent evasion of duty etc.) in relation to goods prohibited to be imported under section 42 of the Customs Consolidation Act 1876 (c. 36) (indecent or obscene articles), if the prohibited goods included indecent photographs of persons under 16 and—
(a)
the conviction, finding or caution was before the commencement of this Part, or
(b)
the offender—
(i)
was 18 or over, or
(ii)
is sentenced in respect of the offence to imprisonment for a term of at least 12 months.
Cases considering Schedule 3, paragraph 14 3
[2006] EWCA Civ 962 · 11 July 2006
The court applied the notification provision to a person convicted of deliberately importing prohibited goods containing indecent images of children. Automatic notification in that category was proportionate under article 8 and was not incompatible with the Convention (see paras [18]-[20]).
[2005] EWHC 1597 (QB) · 26 July 2005
The court applies paragraph 14(a) to determine whether the claimant’s customs offence was a sexual offence attracting notification requirements. It concludes that the provision is not incompatible with Article 8 when applied to a person who knowingly smuggled prohibited goods that were in fact obscene material involving children (see paras [1], [18], [37]-[38]).
[2023] EWCA Crim 204 · 14 February 2023
The court used paragraph 14 as a further example of Schedule 3 specifying the offender’s age as a distinct condition. It also illustrated why paragraph 95(a) makes specific provision for indecent photographs. (see paras [22]; [25])
What each judgment says about Schedule 3, paragraph 14 is in the case-law panel in the full Act.