R v Sowaid, Nada [2010] NSWDC 193

R v Sowaid, Nada [2010] NSWDC 193

The offences warranted full-time custodial sentences because the offender deliberately and covertly caused false import declarations for two containers of molasses tobacco, with the intention of evading $5,960,034.76 in customs duty. The offending was carefully planned over months, motivated by financial gain, involved very substantial quantities of tobacco and a very high level of moral culpability. Prior good character and family circumstances did not outweigh the seriousness of the offences, there was no demonstrated remorse, and parity with Bassam Sowaid did not apply. Because each count involved a separate false declaration and a separate substantial amount of duty, the sentences...

Jurisdiction
Australia
Judgment Date
03 September 2010
Procedural Posture
Criminal Sentencing for Two Commonwealth Offences of Dishonestly Intending to Cause a Loss to a Commonwealth Entity Contrary to S. 135.1(3) of the Criminal Code Act 1995 (cth) / Sentence After Jury Conviction
Outcome
The offender was convicted on each of the two offences and sentenced to a total term of imprisonment of 3 years, with release after 1 year and 10 months on recognisance.
Legal Topics
['fraudulent Conduct' 'dishonestly Causing a Loss' 'false Import Declarations' 'customs Duty Evasion' 'parity in Sentencing' 'general Deterrence' 'full Time Custody']
['criminal Law' 'sentencing' 'commonwealth Offences' 'customs and Excise'] ['fraudulent Conduct' 'dishonestly Causing a Loss' 'false Import Declarations' 'customs Duty Evasion' 'parity in Sentencing' 'general Deterrence' 'full Time Custody']

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Procedural Posture

Criminal Sentencing for Two Commonwealth Offences of Dishonestly Intending to Cause a Loss to a Commonwealth Entity Contrary to S. 135.1(3) of the Criminal Code Act 1995 (cth) / Sentence After Jury Conviction

Legal Issues

  1. 1 ['What sentence should be imposed for two offences of dishonestly intending to cause a loss to a Commonwealth entity by false Import Declaration: N10 declarations.' "Whether the offences were objectively serious having regard to the quantity of molasses tobacco, the amount of duty intended to be evaded, planning and the offender's role." 'Whether the absence of an actual diminution of Commonwealth funds mitigated the offences where the tobacco was detected and seized.' "Whether the offender's personal circumstances, prior good character, family hardship, lack of remorse and prospects of rehabilitation affected sentence." "Whether parity with the offender's husband, who was dealt with for a different Customs Act offence, applied." 'Whether the sentences for the two counts should be concurrent or partly accumulated.']

Ratio Decidendi

The offences warranted full-time custodial sentences because the offender deliberately and covertly caused false import declarations for two containers of molasses tobacco, with the intention of evading $5,960,034.76 in customs duty. The offending was carefully planned over months, motivated by financial gain, involved very substantial quantities of tobacco and a very high level of moral culpability. Prior good character and family circumstances did not outweigh the seriousness of the offences, there was no demonstrated remorse, and parity with Bassam Sowaid did not apply. Because each count involved a separate false declaration and a separate substantial amount of duty, the sentences...

Court Disposition

The offender was convicted on each of the two offences and sentenced to a total term of imprisonment of 3 years, with release after 1 year and 10 months on recognisance.

Orders

  • ['In respect of the first count on the indictment concerning Import Declaration: N10 (Declaration ID. AAM9X9WHR), sentenced to imprisonment for 2 years and 6 months commencing 3 September 2010 and expiring 2 March 2013.' 'In respect of the second count on the indictment concerning Import Declaration: N10...