Chief Executive Officer of Customs BY Robert Harry Wales, His Duly Authorised Delegate v Corniche Motors Pty Ltd

The Supreme Court of Western Australia was asked to convict Corniche Motors Pty Ltd and Jeffrey Gordon Carger for breaches of the Customs Act 1901 (Cth) involving the importation of motor vehicles. The court had to decide the appropriate penalties for the offences committed. The court considered the nature of the offences, the need for deterrence, and the mitigating factors, including the fact that a trial had been avoided. The court imposed penalties on Corniche and Carger for the offences of evading duty, making false statements, and smuggling, considering the maximum penalties allowed by law, the circumstances of the offences, and the penalties imposed on other defendants in similar cases. The final orders included convictions, penalties, and the payment of unpaid duty and costs.