{"version":"1.0","provider_name":"Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris","provider_url":"https:\/\/kohenavocats.com\/ru\/","author_name":"Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris","author_url":"https:\/\/kohenavocats.com\/ru\/","title":"Munir v Revenue And Customs","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"CEZftASB4d\"><a href=\"https:\/\/kohenavocats.com\/ru\/jurisprudences\/munir-v-revenue-and-customs\/\">Munir v Revenue And Customs<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/kohenavocats.com\/ru\/jurisprudences\/munir-v-revenue-and-customs\/embed\/#?secret=CEZftASB4d\" width=\"600\" height=\"338\" title=\"\u00abMunir v Revenue And Customs\u00bb &#8212; Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris\" data-secret=\"CEZftASB4d\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script>\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/\/# sourceURL=https:\/\/kohenavocats.com\/wp-includes\/js\/wp-embed.min.js\n<\/script>\n","description":"Lord Justice Edis: Introduction 1. The issue in this appeal is how the First-tier Tribunal (\u201cthe FTT\u201d) may treat a conviction which is said to prove that an appellant was either holding or involved in holding excise goods on which no duty had been paid for the purposes of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010 (SI..."}