R v Liu [2023] NSWDC 21

R v Liu [2023] NSWDC 21

Having regard to Part IB of the Crimes Act 1914 (Cth), the seriousness and prevalence of revenue-defrauding tobacco offences, the significant duty evaded, the offender's sole responsibility for the Australian importation operation, his guilty plea, remorse, lack of Australian criminal history, difficult time in custody, low risk of re-offending and good prospects of rehabilitation, imprisonment was the only appropriate sentence, but it was appropriate to reduce the sentence for time already served and require the balance to be served by way of an Intensive Corrections Order.

Jurisdiction
Australia
Judgment Date
09 February 2023
Procedural Posture
Criminal Sentence for Commonwealth Tobacco Offences / Sentence After Guilty Plea in the Local Court
Outcome
The offender was convicted and sentenced to 13 months imprisonment to be served by way of an Intensive Corrections Order commencing 9 February 2023, with a 25% discount for the guilty plea.
Legal Topics
['importing Tobacco Products With Intent to Defraud Revenue' 'possessing Tobacco Products With Knowledge of Intent to Defraud Revenue' 'intensive Corrections Order' 'guilty Plea Discount' 'general Deterrence' 'revenue Offences']
['criminal Law' 'sentencing' 'commonwealth Offences'] ['importing Tobacco Products With Intent to Defraud Revenue' 'possessing Tobacco Products With Knowledge of Intent to Defraud Revenue' 'intensive Corrections Order' 'guilty Plea Discount' 'general Deterrence' 'revenue Offences']

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Procedural Posture

Criminal Sentence for Commonwealth Tobacco Offences / Sentence After Guilty Plea in the Local Court

Legal Issues

  1. 1 ['What sentence was of a severity appropriate in all the circumstances for the federal offences under s 233BABAD(1) and s 233BABAD(2) Customs Act 1901 (Cth).' 'Whether no sentence other than imprisonment was appropriate under s 17A Crimes Act 1914 (Cth).' 'Whether the term of imprisonment should be served by way of an Intensive Corrections Order.' "What discount should be allowed for the offender's guilty plea."]

Ratio Decidendi

Having regard to Part IB of the Crimes Act 1914 (Cth), the seriousness and prevalence of revenue-defrauding tobacco offences, the significant duty evaded, the offender's sole responsibility for the Australian importation operation, his guilty plea, remorse, lack of Australian criminal history, difficult time in custody, low risk of re-offending and good prospects of rehabilitation, imprisonment was the only appropriate sentence, but it was appropriate to reduce the sentence for time already served and require the balance to be served by way of an Intensive Corrections Order.

Court Disposition

The offender was convicted and sentenced to 13 months imprisonment to be served by way of an Intensive Corrections Order commencing 9 February 2023, with a 25% discount for the guilty plea.

Orders

  • ['The offender is convicted and a 25% discount applies.' 'An aggregate term of imprisonment was imposed; the terms that would have been imposed separately after the guilty plea discount were 2 years for sequence 001 and 12 months for sequence 006.' 'The appropriate aggregate term of imprisonment was 2 years and 6...