Masri v R [2023] NSWCCA 266

Court of Criminal Appeal Supreme Court New South Wales Medium Neutral Citation: Masri v R [2023] NSWCCA 266 Hearing dates: 11 August 2023 Date of orders: 27 October 2023 Decision date: 27 October 2023 Before: Kirk JA; Fagan J; Sweeney J Decision: 1. Grant leave to appeal against sentence. 2. Dismiss the appeal. Catchwords: CRIME – appeals – appeal against aggregate sentence for offences against Customs Act 1901 (Cth) – where applicant was principal of criminal syndicate that coordinated importation of cigarettes with intent to defraud revenue – where persons engaged to bypass Australian Border Force and secure release of goods without payment of duty and GST were undercover police operatives – where applicant used operatives' offer of assistance willingly – whether sentencing judge erred in finding that assistance of undercover operatives did not reduce the applicant's moral culpability CRIME – appeals – appeal against aggregate sentence – importation and possession of tobacco products on which applicant knew duty and GST unpaid – whether sentencing judge erred in concluding that actual loss to revenue was a factor in gravity of offending – where offences related to intent to defraud revenue – relevance to objective gravity of amount intended to be evaded – where no lesser sentence warranted at law despite error Legislation Cited: A New Tax System (Goods and Services Tax) Act 1999 (Cth) Crimes Act 1914 (Cth) Crimes (Sentencing and Procedure) Act 1999 (NSW) Criminal Code (Cth) Customs Act 1901 (Cth) Customs Tariff Act 1995 (Cth) Excise Act 1901 (Cth) Cases Cited: Chief Executive Officer of Customs v Tony Longo Pty Ltd (2001) 52 NSWLR 458; [2001] NSWCA 147 Ibrahim v R [2022] NSWCCA 161 Jomaa v R [2022] NSWCCA 112 Kada v The Queen [2017] VSCA 339; (2017) 270 A Crim R 197 Masri v R [2015] NSWCCA 243 Mourtada v R [2021] NSWCCA 211 R v Taouk (1992) 65 A Crim R 387 Category: Principal judgment Parties: Rex (Crown) Ahmad Masri (Applicant) Representation: Counsel: D Jordan (Crown) P Lange (Applicant) Solicitors: Commonwealth Director of Public Prosecutions (Crown) Abbas & Co Lawyers (Applicant) File Number(s): 2019/158910 Publication restriction: No Decision under appeal Court or tribunal: District Court Jurisdiction: Criminal Date of Decision: 26 August 2022 Before: North DCJ File Number(s): 2019/158910