R v YZ (a pseudonym)

Case [2025] NSWDC 98


District Court


New South Wales

Medium Neutral Citation: R v YZ (a pseudonym) [2025] NSWDC 98
Hearing dates: 17 March 2025
Date of orders: 28 March 2025
Decision date: 28 March 2025
Jurisdiction:Criminal
Before: Newlinds SC DCJ
Decision:

In respect of Sequences 1,7, and 8, taking into account the Sequence 5 matter and after deducting 25% for the pleas of guilty, the Offender is sentenced to an aggregate term of imprisonment of three (3) years to commence on 28 January 2025 and expire 27 January 2028.

The Offender is to be released on 27 January 2026, upon him entering a recognizance pursuant to s 20(1)(b) of the Crimes Act 1914 (Cth) himself in the sum of $100, without security, for a period of two (2) years. That recognizance is to be subject to conditions.

Catchwords:

CRIME – Commonwealth offences – Tobacco offences – Customs and excise – Proceeds of crime – General deterrence for offences concerning the possession of tobacco which has not been subject to excise duty – General deterrence is a significant factor

Legislation Cited:

Court Suppression and Non-Publication Orders Act 2010 (NSW) s 7, s 8

Crimes Act 1914 (Cth) s 16, s 16A, s 16BA, s 17, s 17AC, s 19AC, s 20

Criminal Code Act 1995 (Cth) s 400.9

Customs Act 1901 (Cth) s 233BABAD

Taxation Administration Act 1953 (Cth) Sch 1 Cl 308

Cases Cited:

Alchikh v R [2007] NSWCCA 345

Bae v R [2020] NSWCCA 35

Bugmy v The Queen (2013) 249 CLR 571

Dungay v R [2020] NSWCCA 209

Green v R (2011) 244 CLR 462

Hoskins v R [2021] NSWCCA 169

Huang and Siu v R [2007] NSWCCA 259

Kim v The Queen [2016] VSCA 238

Lloyd v R [2022] NSWCCA 18

McGregor v R [2024] NSWCCA 200

Moiler v R [2021] NSWCCA 7

R v Butler [2024] NSWCCA 133

R v De La Rosa (2010) 79 NSWLR 1

R v De Simoni (1981) 147 CLR 383

R v El Hani [2004] NSWCCA 162

R v Jiao [2015] NSWCCA 95

R v Kopa; Ex parte DPP (Cth), R v Istogu; Ex parte DPP (Cth) [2004] QCA 100

R v Lin [2014] NSWCCA 254

R v Quinlin [2021] NSWCCA 284; 293 A Crim R 253

R v Saleh [2015] NSWCCA 299

R v Zhang (2017) 265 A Crim R 113; [2017] SASCFC 5

Totaan v R [2022] NSWCCA 75

Category:Sentence
Parties: Rex (Crown)
YZ (a pseudonym) (Offender)
Representation:

Counsel:
W Bruffey (Crown)
S Boland (Offender)

Solicitors:
Commonwealth Director of Public Prosecutions (Crown)
Australian Criminal and Family Lawyers (Offender)
File Number(s): 2023/34354; 2023/286849
Publication restriction:

Pursuant to s. 7 of the Court Suppression and Non-publication Orders Act 2010 ('CSNPO Act'), and upon the grounds set out in ss. 8(1 )(c) of the CSNPO Act, the following is prohibited from publication:

a. any information that reveals, or tends to reveal, the Offender’s or the Co-offenders’ names.

b. any topic or fact referred to in any redacted portions of this judgment.

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Details
AGLC
R v YZ (a pseudonym) [2025] NSWDC 98
Case
[2025] NSWDC 98
Decision Date

CaseChat Overview and Summary

The defendant, identified as YZ, faced charges related to tobacco offences under the Commonwealth's customs and excise laws. The case was heard in the relevant court, where the prosecution alleged that YZ was involved in the possession of tobacco that had not been subject to the requisite excise duty. The dispute centred on the interpretation and application of the criminal provisions designed to deter such activities and the appropriate sentencing following YZ’s guilty pleas.

The court was required to determine the appropriate weight to be given to general deterrence in sentencing for these types of offences. The prosecution argued that the penalties should reflect the need to deter similar activities in the future. The defence, on the other hand, contended that the court should focus more on rehabilitation and individual circumstances, rather than solely on deterrence. The central issue was whether the general deterrence should be a significant factor in the sentencing of YZ.

The court found that general deterrence is indeed a significant factor in the context of offences concerning the possession of untaxed tobacco. It recognised the importance of these laws in preventing illicit trade and protecting revenue. After considering the nature of the offences, the circumstances of YZ, and the pleas of guilty, the court imposed a sentence of imprisonment. The term was set to three years, with a specific start and end date, and conditions attached to any recognizance for early release. The court balanced the need for deterrence with the specific circumstances of the offender, arriving at a sentence that it deemed appropriate under the circumstances.

Orders

Orders of the court

In respect of Sequences 1,7, and 8, taking into account the Sequence 5 matter and after deducting 25% for the pleas of guilty, the Offender is sentenced to an aggregate term of imprisonment of three (3) years to commence on 28 January 2025 and expire 27 January 2028.

The Offender is to be released on 27 January 2026, upon him entering a recognizance pursuant to s 20(1)(b) of the Crimes Act 1914 (Cth) himself in the sum of $100, without security, for a period of two (2) years. That recognizance is to be subject to conditions.

Background

Background to the litigation

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Evidence

Evidence Before The Court

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Decision

Reasons for decision

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Ratio Decidendi

Legal Principle Established

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