CEO of Customs v Liang [2004] NSWSC 1240

CEO of Customs v Liang [2004] NSWSC 1240

The plaintiff proved beyond reasonable doubt that the declared values for shipment 15 and for all thirty-seven Wing Hung shipments were not the true prices paid but lower amounts. The documentary evidence for shipment 15 showed that the true total price was US$49,740 rather than US$33,138. The stock report,...

Source-derived case information.

Jurisdiction
Australia
Judgment Date
21 December 2004
Procedural Posture
Customs Prosecution Under Pt XIV of the Customs Act 1901 (commonwealth) for Recovery of Penalties for Alleged Offences Under Pt XIII Concerning 1998 Clothing Importations / Principal Judgment After Hearing
Outcome
Verdict for the Plaintiff; both defendants found guilty of all offences charged.
Legal Topics
['smuggling' 'evasion of Customs Duty' 'false Statements to Customs Officers' 'circumstantial Evidence' 'tendency Evidence' 'coincidence Evidence' 'aiding and Abetting']
['customs Law' 'criminal Law' 'evidence Law'] ['smuggling' 'evasion of Customs Duty' 'false Statements to Customs Officers' 'circumstantial Evidence' 'tendency Evidence' 'coincidence Evidence' 'aiding and Abetting']

Source-derived case record

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Procedural Posture

Customs Prosecution Under Pt XIV of the Customs Act 1901 (commonwealth) for Recovery of Penalties for Alleged Offences Under Pt XIII Concerning 1998 Clothing Importations / Principal Judgment After Hearing

Legal Issues

  1. 1 ['Whether, for each importation, the amount stated in the entry for home consumption as the value of the goods for assessment of Customs duty was less than the true price paid to the overseas supplier.' 'Whether the plaintiff proved beyond reasonable doubt the elements of offences under ss 233(1)(a), 234(1)(a), 234(1)(d)(i) and, for shipments 24 to 38, s 236 of the Customs Act.' 'Whether evidence concerning one shipment was admissible and usable as tendency or coincidence evidence in relation to other shipments.' 'Whether Elaine Qili Wang was in joint control of the business and aware of the untrue statements about prices.']

Ratio Decidendi

The plaintiff proved beyond reasonable doubt that the declared values for shipment 15 and for all thirty-seven Wing Hung shipments were not the true prices paid but lower amounts. The documentary evidence for shipment 15 showed that the true total price was US$49,740 rather than US$33,138. The stock report, corroborated by order documents, price list evidence, possession of a Wing Hung invoice book, remittance evidence and the court's rejection of the defendants' explanations, established that the 'cost' figures were the true prices and the lower 'quoted prices' were the amounts disclosed to Customs. Victor Liang controlled the business and knew of the true and declared prices. Elaine...

Court Disposition

Verdict for the Plaintiff; both defendants found guilty of all offences charged.

Orders

  • ['Verdict for the Plaintiff']