CEO of Customs v Ozzy Tyre & Tube Pty Ltd & Anor [2005] NSWSC 948

CEO of Customs v Ozzy Tyre & Tube Pty Ltd & Anor [2005] NSWSC 948

The seriousness of customs offences is reflected in the statutory proportionality of penalties relative to duty evaded; additional consideration to subjective circumstances is warranted for the individual defendant but the court must impose penalties that deter and denounce such conduct, notwithstanding agreements regarding payment and enforcement.

Jurisdiction
Australia
Judgment Date
23 September 2005
Procedural Posture
Criminal Prosecution / Sentencing
Outcome
Convictions recorded, declarations made, penalties imposed as pleaded.
Legal Topics
['smuggling' 'evasion of Duties' 'making False Statements' 'penalty Provisions' 'sentencing Principles']
['criminal Law' 'customs and Excise' 'taxation'] ['smuggling' 'evasion of Duties' 'making False Statements' 'penalty Provisions' 'sentencing Principles']

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Procedural Posture

Criminal Prosecution / Sentencing

Legal Issues

  1. 1 ['Whether the amount of duty sought to be evaded affects the objective seriousness of the offences' 'Extent of overlapping criminal conduct in multiple offences' 'Whether good character can be considered in sentencing for white collar crimes' 'The effect of an agreement between parties on sentencing']

Ratio Decidendi

The seriousness of customs offences is reflected in the statutory proportionality of penalties relative to duty evaded; additional consideration to subjective circumstances is warranted for the individual defendant but the court must impose penalties that deter and denounce such conduct, notwithstanding agreements regarding payment and enforcement.

Court Disposition

Convictions recorded, declarations made, penalties imposed as pleaded.

Orders

  • ['Ozzy Tyre & Tube Pty Ltd convicted of 18 offences each of false statement, smuggling, evasion; total penalty $1,725,000.' 'Ms Lorene Khamis convicted of 18 offences each of false statement, smuggling, evasion; total penalty $1,512,000.' 'Defendants to pay unpaid duty for the 18 shipments ($255,805.34).'...