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Comptroller-General of Customs v Zudov [2023] VCC 545

The offender was sentenced following conviction for 1 count of smuggling goods contrary to s 233(1)(a) of the Customs Act 1901 (Cth), 1 count of evading payment of duty that is payable contrary to s 234(1)(a)) of the Customs Act 1901 (Cth), and 1 count of making a false statement to an officer contrary to s 234(1)(d)(i)) of the Customs Act 1901 (Cth).

Nature and Circumstances: The applicable duty on this shipment of tobacco was $63,948.05. The tobacco was simply packed into three suitcases. The cigarettes were plainly in their cigarette cartons. The basic examination of offender’s luggage was all that was required to detect this tobacco importation. The way in which the cigarettes were packed in the suitcases does not suggest a particularly sophisticated operation to evade the detection of Customs officers. The level of dishonesty is not considered to be at the higher end when compared to other cases of this kind. This was however serious offending, as the offender declared having no more than 25 cigarettes, whereas they had 78,200.

Offender ordered to pay a penalty of $138,000.
The CSD acknowledges Aboriginal and Torres Strait Islander peoples as First Australians and recognises their culture, history, diversity and their deep connection to the land. We acknowledge that we are on the land of the traditional owners and pay respects to Elders past and present.

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