CEO Customs v CHS Enterprises Pty Ltd & 3 Ors [2007] NSWSC 1133

CEO Customs v CHS Enterprises Pty Ltd & 3 Ors [2007] NSWSC 1133

Customs established beyond reasonable doubt that false statements as to country of origin were made in import and export entries and that false trade descriptions were applied to honey imported into and exported from Australia. The evidence proved that certain parties, namely CHS (importation 1 and 2, export shipment 1), Mr Hu (as to shipment 1), Unicargo and Mr Lam (for numerous import and export shipments), were directly concerned in the making of false statements and the application of false trade descriptions, or aided and abetted such offences. The Court rejected defences based on lack of knowledge or agency where knowledge or recklessness was established, and found the relevant...

Jurisdiction
Australia
Judgment Date
12 October 2007
Procedural Posture
Customs Prosecution for Pecuniary Penalties / Judgment After Contested Hearing, With Further Argument on Penalties and Costs Stood Over
Outcome
Defendants convicted on specified counts; other charges dismissed; penalties and costs stood over.
Legal Topics
['false Statements to Customs' 'false Trade Description' 'aiding and Abetting Customs Offences' 'pecuniary Penalties' 'import/export Offences']
['customs Law' 'trade Law' 'criminal Law'] ['false Statements to Customs' 'false Trade Description' 'aiding and Abetting Customs Offences' 'pecuniary Penalties' 'import/export Offences']

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

Customs Prosecution for Pecuniary Penalties / Judgment After Contested Hearing, With Further Argument on Penalties and Costs Stood Over

Legal Issues

  1. 1 ['Whether false and misleading statements were made in Customs entries for imports and exports' 'Whether false trade descriptions were applied to imported/exported honey' 'Whether defendants aided and abetted principal offences under the Customs Act and Commerce (Trade Descriptions) Act' 'Whether the offences were committed intentionally and with the required knowledge or recklessness' 'Whether defences under s 9(2) Commerce (Trade Descriptions) Act were available']

Ratio Decidendi

Customs established beyond reasonable doubt that false statements as to country of origin were made in import and export entries and that false trade descriptions were applied to honey imported into and exported from Australia. The evidence proved that certain parties, namely CHS (importation 1 and 2, export shipment 1), Mr Hu (as to shipment 1), Unicargo and Mr Lam (for numerous import and export shipments), were directly concerned in the making of false statements and the application of false trade descriptions, or aided and abetted such offences. The Court rejected defences based on lack of knowledge or agency where knowledge or recklessness was established, and found the relevant...

Court Disposition

Defendants convicted on specified counts; other charges dismissed; penalties and costs stood over.

Orders

  • ['Convictions entered as to CHS for import shipment 1 (s 234(1)(d)(i) Customs Act and s 9(1) Commerce (Trade Descriptions) Act), import shipment 2 (s 234(1)(d)(ii))' 'Conviction of Mr Hu as to import shipment 1 (aiding and abetting)' 'Conviction of Unicargo and Mr Lam as to specified import shipments (s...