Site Logo

DPP v Abdallah [2019] VCC 1030

sentence — intentionally possess tobacco leaf without licence and permission contrary to s 117C(1) of Excise Act 1901 (Cth), procure another to move tobacco leaf without permission, contrary to s 11.3 of Commonwealth Criminal Code (Cth) and s 117D(1) of Excise Act 1901 (Cth), dishonestly cause a risk of a loss to the Commonwealth contrary to s 135.1(5) of Commonwealth Criminal Code (Cth) — offences relate to 1110 kilograms of tobacco leaf — objective seriousness — while maximum penalty for charges 1 and 2 is 2 years’ imprisonment, it is clear offence is viewed as serious given amount of tobacco in possession — charge 3 involved criminal conduct over a period of 11 months following the first 2 charges — offending involved two properties and was organised and well resourced — potential loss of excise to Commonwealth substantial — offending represents serious offending against Commonwealth — general deterrence — s 16A(2)(ja) — general deterrence the paramount sentencing consideration — particularly significant sentencing consideration in white collar crime and that good character cannot be given undue significance as a mitigating factor and plays a lesser part in the sentencing process — in taxation offences, general deterrence also given special emphasis in order to protect revenue as such crimes are not particularly easy to detect and if undetected may produce great rewards — “deterrence looms large as present process of self-assessment reposes on the taxpayer a heavy duty of honesty” — specific deterrence — s 16A(2)(j) — rehabilitation — s 16A(2)(n) — this principle should carry less weight as minimal prior history not of direct relevance and offender involved in offending in desperate circumstances when offending — low risk of reoffending and sentencing judge views prospects of rehabilitation as very strong — contrition — s 16A(2)(f) — while genuine remorse in relation to these types of charges can be an elusive concept, sentencing judge accepted that offender had some insight into offending behaviour — sentence imposed 2 years’ and 6 months imprisonment offender released upon recognisance of $2,000 to be of good behaviour for 4 years
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.

© 2024 The National Judicial College of Australia (NJCA). Powered by

Privacy Policy|Terms and Conditions

top-arrow