R v Liu [2019] NSWDC 932

R v Liu [2019] NSWDC 932

The offender knowingly participated in possessing a very large quantity of smuggled cigarettes imported from China to evade Commonwealth excise duty, supervised and directed others in unloading within a legitimate removalist business, had prior similar involvement and was an important middle man in the Australian distribution arrangement. Although he was not the importer or principal organiser, did not know the exact scale of the duty evasion, had prior good character, minor criminal history, family hardship, language and age-related difficulties in custody, and had already spent a lengthy period on remand, the seriousness of the revenue offence and need for general deterrence required a...

Jurisdiction
Australia
Judgment Date
20 June 2019
Procedural Posture
Criminal Sentence / Sentence After Jury Trial and Conviction
Outcome
Convicted and sentenced to imprisonment for three years and three months with a non-parole period of two years and two months.
Legal Topics
['possession of Tobacco Products Imported With Intent to Defraud the Revenue' 'revenue Offences' 'co Accused' 'middle Man Role' 'non Parole Period' 'commonwealth Sentencing']
['criminal Law' 'customs and Excise' 'sentencing'] ['possession of Tobacco Products Imported With Intent to Defraud the Revenue' 'revenue Offences' 'co Accused' 'middle Man Role' 'non Parole Period' 'commonwealth Sentencing']

Case Brief

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Procedural Posture

Criminal Sentence / Sentence After Jury Trial and Conviction

Legal Issues

  1. 1 ['What sentence should be imposed for possessing tobacco products knowing that the goods were imported with intent to defraud the revenue.' "How to assess the offender's role as a middle man acting under the direction of the organiser of the importation." 'What weight should be given to the amount of excise duty sought to be evaded, prior similar involvement, general deterrence, specific deterrence, prior good character, family circumstances, time on remand and likely deportation.']

Ratio Decidendi

The offender knowingly participated in possessing a very large quantity of smuggled cigarettes imported from China to evade Commonwealth excise duty, supervised and directed others in unloading within a legitimate removalist business, had prior similar involvement and was an important middle man in the Australian distribution arrangement. Although he was not the importer or principal organiser, did not know the exact scale of the duty evasion, had prior good character, minor criminal history, family hardship, language and age-related difficulties in custody, and had already spent a lengthy period on remand, the seriousness of the revenue offence and need for general deterrence required a...

Court Disposition

Convicted and sentenced to imprisonment for three years and three months with a non-parole period of two years and two months.

Orders

  • ['Qingtao Liu is convicted.' 'Qingtao Liu is sentenced to a term of imprisonment of three years and three months, commencing on 8 May 2017 and expiring on 7 August 2020.' 'A non-parole period of two years and two months is fixed, expiring on 7 July 2019, on which date, subject to s 19AL Crimes Act 1914 (CTH),...