Chief Executive Officer of Customs v Pham [2006] NSWSC 1370

Chief Executive Officer of Customs v Pham [2006] NSWSC 1370

The offences were serious, planned economic offences involving a sophisticated scheme to import contraband cigarettes and evade Customs duty. Although Customs intercepted the cigarettes before market release and the defendants agreed facts that shortened the proceedings, there was no contrition and no meaningful evidence of financial circumstances or family impact. Separate penalties were appropriate for the two smuggling offences as discrete episodes, subject to totality, and the related offences from the first importation required penalties that avoided double counting while reflecting the statutory minimum for evading duty and the need for general deterrence.

Jurisdiction
Australia
Judgment Date
13 December 2006
Procedural Posture
Customs Prosecution Brought Under Pt XIV of the Customs Act 1901 (cth) / Penalty/sentencing Following Convictions
Outcome
Pecuniary penalties imposed on both defendants and defendants ordered to pay the plaintiff's costs.
Legal Topics
['smuggling' 'evasion of Customs Duty' 'false or Misleading Statement to Customs Officer' 'federal Offences' 'pecuniary Penalties' 'general Deterrence' 'totality']
['customs Law' 'criminal Law' 'sentencing'] ['smuggling' 'evasion of Customs Duty' 'false or Misleading Statement to Customs Officer' 'federal Offences' 'pecuniary Penalties' 'general Deterrence' 'totality']

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 Brought Under Pt XIV of the Customs Act 1901 (cth) / Penalty/sentencing Following Convictions

Legal Issues

  1. 1 ["What pecuniary penalties should be imposed for the defendants' Customs Act offences arising from two importations of contraband cigarettes." 'Whether the two smuggling offences should attract a single penalty under s 4K(4) of the Crimes Act 1914 (Cth) or separate penalties.' 'How to account for overlap between the offences arising out of the first importation and avoid double counting.' 'What mitigating effect, if any, should be given to cooperation, good character, absence of actual revenue loss, financial circumstances and family impact.']

Ratio Decidendi

The offences were serious, planned economic offences involving a sophisticated scheme to import contraband cigarettes and evade Customs duty. Although Customs intercepted the cigarettes before market release and the defendants agreed facts that shortened the proceedings, there was no contrition and no meaningful evidence of financial circumstances or family impact. Separate penalties were appropriate for the two smuggling offences as discrete episodes, subject to totality, and the related offences from the first importation required penalties that avoided double counting while reflecting the statutory minimum for evading duty and the need for general deterrence.

Court Disposition

Pecuniary penalties imposed on both defendants and defendants ordered to pay the plaintiff's costs.

Orders

  • ['Vinh Phat Pham (also known as Peter Pham), for evading payment of Customs duty payable in respect of the importation into Australia of 2,098,175 cigarette sticks contrary to s 234(1)(a) of the Customs Act, is ordered to pay a penalty of $1,000,000.' 'Vinh Phat Pham (also known as Peter Pham), for smuggling a...