R v Liu [2023] NSWDC 21

District Court New South Wales

Medium Neutral Citation: R v Liu [2023] NSWDC 21 Hearing dates: 09 February 2023 Date of orders: 09 February 2023 Decision date: 09 February 2023 Jurisdiction: Criminal Before: Scotting DCJ Decision: 1 The offender is convicted and a 25% discount applies. 2 I impose a term of imprisonment of 13 months to be served by way of an Intensive Corrections Order to date from today. Catchwords: CRIME — Commonwealth offences Legislation Cited: Customs Act 1901 (Cth) Crimes Act 1914 (Cth) Crimes (Sentencing Procedure) Act 1999 Cases Cited: Hili v The Queen (2010) 242 CLR 520 Johnson v The Queen (2004) 78 ALJR 616 R v El Karhani (1990) 21 NSWLR 370 R v Olbrich (1999) 199 CLR 270 Category: Sentence Parties: Rex (Crown) Dongshu Liu (Offender) Representation: Counsel: Ms C Akthar (Crown) Mr A Barker (Offender)

Solicitors: Commonwealth Director of Public Prosecutions (Crown) Cathay Lawyers (Offender) File Number(s): 2021/133861 Publication restriction: None

JUDGMENT 1. Dongshu Liu (the offender) appears for sentence after pleading guilty in the Local Court to the following offences: 1. import tobacco products with intent to defraud revenue, contrary to s 233BABAD(1) Customs Act 1901 (Cth). The maximum penalty for the offence is 10 years imprisonment and/or a fine of five times the duty payable on the goods (sequence 1); and 2. possess tobacco products with knowledge of the intent to defraud the revenue contrary to s 233BABAD(2) Customs Act 1901 (Cth). The maximum penalty for the offence is 10 years imprisonment and/or a fine of five times the duty payable on the goods (sequence 6).