Comptroller-General of Customs v Stephen Edward Parker [2006] NSWSC 390

Reported Decision : 200 FLR 44

New South Wales Supreme Court

CITATION : Comptroller-General of Customs v Stephen Edward Parker [2006] NSWSC 390

HEARING DATE(S) : 12 - 15, 18 - 21, 26 - 27 April 2005

JUDGMENT DATE : 8 May 2006

JUDGMENT OF : Simpson J

DECISION : 1. (i) that Stephen Edward Parker is convicted of the offence of moving or interfering, without authorisation of the Customs Act 1901, between 1 August 1987 and 31 May 1990, goods that were subject to the control of Customs; (ii) that Stephen Edward Parker is convicted of the offence that, between 1 August 1987 and 31 May 1990, he evaded duty of $1,447,061.70 payable on 43,054.5 litres of alcohol liquid (being Scotch whisky); (iii) that Stephen Edward Parker is convicted of the offence that, between 13 November 1987 and 31 May 1990, he evaded duty of $90,457.95 payable on 2,691.4 litres of alcohol liquid (Scotch whisky); (iv) that Stephen Edward Parker is convicted of the offence that, between 17 June 1988 and 31 May 1990, he evaded duty of $143,259.26 payable on 4,262.4 litres of alcohol liquid (Scotch whisky); (v) that Stephen Edward Parker is convicted of the offence that, between 27 June 1988 and 31 May 1990 he evaded duty of $143,259.26 payable on 4,262.4 litres of alcohol liquid (Scotch whisky); (vi) that Stephen Edward Parker is convicted of the offence that, between 27 June 1988 and 31 May 1990, he evaded duty of $143,259.26 payable on 4,262.4 litres of alcohol liquid (Scotch whisky); (vii) that Stephen Edward Parker is convicted of the offence that, between 28 July 1988 and 31 May 1990, he evaded duty of $143,259.26 payable on 4,262.4 litres of alcohol liquid (Scotch whisky); (viii) that Stephen Edward Parker is convicted of the offence that, between 31 July 1988 and 31 May 1990, he evaded duty of $143,259.26 payable on 4,262.4 litres of alcohol liquid (Scotch whisky); (ix) that Stephen Edward Parker is convicted of the offence that, between 19 September 1989 and 31 May 1990, he evaded duty of $143,259.26 payable on 4,262.4 litres of alcohol liquid (Scotch whisky); (x) that Stephen Edward Parker is convicted of the offence that, between 6 October 1989 and 31 May 1990, he evaded duty of $143,259.26 payable on 4,262.4 litres of alcohol liquid (Scotch whisky); (xi) that Stephen Edward Parker is convicted of the offence that, between 25 January 1990 and 31 May 1990, he evaded duty of $143,259.26 payable on 4,262.4 litres of alcohol liquid (Scotch whisky); (xii) that Stephen Edward Parker is convicted of the offence that, between 29 January 1990 and 31 May 1990, he evaded duty of $143,259.26 payable on 4,262.4 litres of alcohol liquid (Scotch whisky); (xiii) that Stephen Edward Parker is convicted of the offence that, between 30 January 1990 and 31 May 1990, he evaded duty of $143,259.26 payable on 4,262.4 litres of alcohol liquid (Scotch whisky); (xiv) that Stephen Edward Parker is convicted of the offence that, between 31 January 1990 and 31 May 1990, he evaded duty of $143,259.26 payable on 4,262.4 litres of alcohol liquid (Scotch whisky); 2. I stand the matter over for further consideration as to the consequences of these orders.