R v Wu [2019] NSWDC 908

R v Wu [2019] NSWDC 908

The offender's conduct was an ongoing but relatively modest commercial course of importing tobacco products with intent to defraud Commonwealth revenue, accompanied by possession of false foreign passports and $10,000 connected with the scheme. Although the quantities and revenue avoided were far below many comparative cases, the repeated conduct, financial motivation, use of false names and parcel points, need for deterrence and the seriousness of revenue fraud made imprisonment the only appropriate sentence. Totality, the early guilty pleas, limited cooperation, prior good character, remorse, low risk of reoffending, and good prospects of rehabilitation justified a total sentence of 2...

Jurisdiction
Australia
Judgment Date
13 December 2019
Procedural Posture
Criminal Sentence / Sentence After Guilty Pleas in the Local Court and Committal for Sentence to the District Court
Outcome
Sentenced to a total term of 2 years imprisonment, with release after 12 months upon entering a recognizance to be of good behaviour for 18 months; forfeiture order made for $10,000.
Legal Topics
['importing Tobacco Products With Intent to Defraud Revenue' 'possessing False Foreign Travel Documents' 'possessing Suspected Proceeds of Crime' 'totality' 's 16 BA Crimes Act 1914 (cth) Schedule' 'guilty Plea Discount' 'forfeiture']
['criminal Law' 'commonwealth Sentencing' 'customs and Excise' 'proceeds of Crime'] ['importing Tobacco Products With Intent to Defraud Revenue' 'possessing False Foreign Travel Documents' 'possessing Suspected Proceeds of Crime' 'totality' 's 16 BA Crimes Act 1914 (cth) Schedule' 'guilty Plea Discount' 'forfeiture']

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Downloadable case file Legal principles 1 Authorities cited 2 Party arguments 2 Amounts and remedies 1
Sign in to unlock

Procedural Posture

Criminal Sentence / Sentence After Guilty Pleas in the Local Court and Committal for Sentence to the District Court

Legal Issues

  1. 1 ['What sentences should be imposed for importing tobacco products with intent to defraud revenue, possessing false foreign travel documents, and related s 16BA schedule matters.' 'How the matters on the s 16BA Crimes Act 1914 (Cth) Form should be taken into account in sentencing for the principal importation offence.' 'How totality should be applied to a course of conduct involving multiple tobacco importations and additional offending.' 'Whether a sentence other than imprisonment was appropriate under s 17A of the Crimes Act 1914 (Cth).' "What weight should be given to the offender's guilty pleas, admissions, prior good character, remorse, family circumstances, low risk of reoffending and prospects of rehabilitation."]

Ratio Decidendi

The offender's conduct was an ongoing but relatively modest commercial course of importing tobacco products with intent to defraud Commonwealth revenue, accompanied by possession of false foreign passports and $10,000 connected with the scheme. Although the quantities and revenue avoided were far below many comparative cases, the repeated conduct, financial motivation, use of false names and parcel points, need for deterrence and the seriousness of revenue fraud made imprisonment the only appropriate sentence. Totality, the early guilty pleas, limited cooperation, prior good character, remorse, low risk of reoffending, and good prospects of rehabilitation justified a total sentence of 2...

Court Disposition

Sentenced to a total term of 2 years imprisonment, with release after 12 months upon entering a recognizance to be of good behaviour for 18 months; forfeiture order made for $10,000.

Orders

  • ['For sequence 1, importing tobacco with intent to defraud revenue, the offender was convicted and sentenced to imprisonment for 6 months commencing on 15 February 2019 and expiring on 14 August 2019.' 'For sequence 2, the passport offence, the offender was convicted and sentenced to imprisonment for 9 months...