HKSAR v. LI CHI WAI and Another

HKSAR v. LI CHI WAI and Another

The court upheld that fixing fines merely equal to the duty evaded would defeat deterrence and be inappropriate; given the seriousness of wholesale duty evasion and that the fines were within statutory limits and not excessive, the appeals against sentence were dismissed.

Citation
HKSAR v. LI CHI WAI and Another
Parties
1st Appellant: LI CHI WAI; 2nd Appellant: KWAN KAI SUN DICK; Respondent: HKSAR
Court
Court of First Instance
Jurisdiction
Hong Kong
Judgment Date
21 July 1998
Case Number
HCMA445/1998
Procedural Posture
Criminal Appeal / Appeal Against Sentence (court of First Instance Judgment)
Outcome
Appeals dismissed
Legal Topics
Duty Evasion, Sentencing, Fines, Dutiable Commodities Ordinance S.17
Source Language
EN
Criminal Law Customs and Excise Law Duty Evasion Sentencing Fines Dutiable Commodities Ordinance S.17

Case Brief

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Parties

LI CHI WAI

1st Appellant

KWAN KAI SUN DICK

2nd Appellant

HKSAR

Respondent

Procedural Posture

Criminal Appeal / Appeal Against Sentence (court of First Instance Judgment)

Legal Issues

  1. 1 Whether fines imposed were excessive
  2. 2 Whether fine should be set approximately equal to duty evaded
  3. 3 Appropriate sentencing approach for wholesale evasion of duty under s.17 Cap.109

Ratio Decidendi

The court upheld that fixing fines merely equal to the duty evaded would defeat deterrence and be inappropriate; given the seriousness of wholesale duty evasion and that the fines were within statutory limits and not excessive, the appeals against sentence were dismissed.

Court Disposition

Appeals dismissed

Orders

  • Appeals dismissed
  • Fines of HKD 100000 imposed on 1st appellant and HKD 80000 imposed on 2nd appellant upheld