CEO of Customs v Coulton [2005] NSWSC 869

New South Wales Supreme Court

CITATION : CEO of Customs v Coulton [2005] NSWSC 869

HEARING DATE(S) : 4 April 2005, 21 April 2005, 18 July 2005

JUDGMENT DATE : 1 September 2005

JUDGMENT OF : Simpson J

DECISION : (i) in respect of the first importation: (a) the defendant is convicted of the offence of smuggling. I order that he pay a penalty of $135,000; (b) the defendant is convicted of the offence of evading payment of duty imposed by the Customs Act. I order that he pay a penalty of $135,000; (c) the defendant is convicted of the offence of knowing or recklessly making to a Customs officer a statement that was false or misleading in a material particular. I order that he pay a penalty of $45,000; (ii) in respect of the second importation: (a) the defendant is convicted of the offence of smuggling. I order that he pay a penalty of $180,000; (b) the defendant is convicted of the offence of evading payment of duty imposed by the Customs Act. I order that he pay a penalty of $180,000; (c) the defendant is convicted of the offence of knowing or recklessly making to a Customs officer a statement that was false or misleading in a material particular. I order that he pay a penalty of $72,000; (iii) in respect of the third importation: (a) the defendant is convicted of the offence of smuggling. I order that he pay a penalty of $540,000; (b) the defendant is convicted of the offence of evading payment of duty imposed by the Customs Act. I order that he pay a penalty of $540,000; (c) the defendant is convicted of the offence of knowing or recklessly making to a Customs officer a statement that was false or misleading in a material particular. I order that he pay a penalty of $225,000; (iv) I order that, pursuant to s21B of the Crimes Act 1914, the defendant pay to the plaintiff reparation of $83,215.08; (v) pursuant to s263 of the Customs Act 1901, I order that the defendant pay the plaintiff's costs of the proceedings.