Search judgments by proposition, citation, court, judge or legal topic, then move directly into the source-grounded case analysis.
Results update automatically as you type.
Singapore decisions
Decisions matching the current search
The High Court upheld Nicholas Ng’s convictions for customs, GST, excise duty, and ARF offences, and applied the Melvin Tan sentencing framework to excise-duty evasion.
The High Court rejected the Pang Shuo graphical sentencing framework for Customs Act cigarette offences, reaffirmed Yap Ah Lai, and dismissed both appeals.
The High Court dismissed a sentence appeal over duty-unpaid cigarettes and held that an enhanced sentence under s 50T Prisons Act may, when added to the fresh-offence sentence, exceed that offence’s statutory maximum.
The High Court set a sentencing framework for GST evasion under s 128D Customs Act, affirmed the $1 million fines, and increased default imprisonment to 12 months per charge.
The High Court dismissed three applications for extension of time to appeal against sentence, finding no substantial injustice in a two-day backdating difference.
The High Court held that sentencing benchmarks from Pang Shuo applied to duty-unpaid cigarette dealing under s 128I(1)(b) and dismissed the appeal against a nine-week sentence.
The High Court dismissed a criminal motion to recall witnesses, finding no basis to compel disclosure or reopen evidence in the pending trial.
The High Court reduced a cigarette-smuggling sentence from 24 months to 15 months, setting sentencing benchmarks for s 128F customs offences and rejecting reliance on default-fine imprisonment scales.
The High Court dismissed a prosecution bid to amend prior Customs Act convictions, holding that Criminal Revision is not a mere technical fix and may prejudice the accused.
The High Court held that a two-week jail term for giving false information to customs about the ¾-tank rule was disproportionate and replaced it with a $4,000 fine.
Explore more
