NSW Caselaw
New South Wales Supreme Court
CITATION : Comptroller-General of Customs v Parker [No 3] [2006] NSWSC 1269 This decision has been amended. Please see the end of the judgment for a list of the amendments.
HEARING DATE(S) : 10 November 2006
JUDGMENT DATE : 30 November 2006
JUDGMENT OF : Simpson J
DECISION : penalty in respect of each offence of evasion to be of 3.25 times the amount of duty evaded; reparation payable; penalty in respect of unauthorised movement of goods subject to Customs control $12,000; defendant to pay the costs of the plaintiff
CATCHWORDS : penalty - offences under Customs Act 1901 - one offence of moving or interfering with, without authorisation, goods subject to the control of Customs - thirteen offences of evasion of duty payable - parity not relevant - general and specific deterrence - expense of defence of prosecution - delay - delay not taken into account - totality - reparation - costs
LEGISLATION CITED : Crimes Act 1914 (Cth) s21B Customs Act 1901 s33(1), s234(1), s234(2), s263
CEO of Customs v Coulton [2005] NSWSC 869 CASES CITED : Comptroller-General of Customs v Stephen Edward Parker [2006] NSWSC 390 Lowe v The Queen [1984] HCA 46; 154 CLR 606
PARTIES : Comptroller-General of Customs - Plaintiff Stephen Edward Parker - Defendant
FILE NUMBER(S) : SC 13933/92
COUNSEL : DJ Fagan SC / SG Elliott - Plaintiff MLD Einfeld QC/ A Vincent - Defendant
SOLICITORS : Australian Government Solicitor - Plaintiff Yeldham & Associates - Defendant
IN THE SUPREME COURT OF NEW SOUTH WALES COMMON LAW DIVISION
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