CEO of Customs v Ozzy Tyre & Tube Pty Ltd & Anor [2005] NSWSC 948

New South Wales Supreme Court

CITATION : CEO of Customs v Ozzy Tyre & Tube Pty Ltd & Anor [2005] NSWSC 948

HEARING DATE(S) : 17 May 2005

JUDGMENT DATE : 23 September 2005

JURISDICTION : Supreme Court of New South Wales

JUDGMENT OF : Rothman J at 1

DECISION : Convictions recorded and declarations made as pleaded and the following penalties imposed: On the first defendant: 18 offences of making false statement - $325,000; 18 offences of smuggling - $850,000; 18 offences of Evasion - $550,000; totalling $1,725,000. On the second defendant: 18 offences of making false statement - $250,000; 18 offences of smuggling - $750,000.00; 18 offences of evasion - $512,000; totalling $1,512,000.

CATCHWORDS : Customs Prosecution - Smuggling - Crimninal Law - Taxes and Duties - Customs and Excise - Evasion of Duties - Penalty Provisions - Guilty Plea - Agreement between the parties - Making false statements

Customs Act (Commonwealth) 1901 LEGISLATION CITED : Crimes Act (Commonwealth) 1914

CEO Customs v Labrador Liquor Wholesale Pty Ltd (2004) 216 CLR 161 R v Lyon (1906) 3 CLR 770 L. Vogel and Son Pty Ltd v Anderson, Minister for State for Customs and Exports for the Commonwealth of Australia (1967) 120 CLR 157 CASES CITED : CEO Customs v Red Dale Holdings Pty Ltd [2004] WASC 141 CEO Customs v Corniche Motors Pty Ltd [2003] WASC 244 Mill v The Queen (1988) 166 CLR 59 Pearce v The Queen (1998) 194 CLR 610

Plaintiff - CEO of Customs First Defendant - Ozzy Tyre & Tube Pty Ltd PARTIES : Second Defendant - Ms Lorene Khamis

FILE NUMBER(S) : SC 20002/2004