sentence — importing tobacco products with intention of defrauding revenue contrary to Commonwealth Customs Act 1901 — nature and circumstances — s16A(2)(a) — amount of revenue defrauded by substitution was $1,547,000 — offending was serious — role was necessary and important one — offender collected tobacco goods under bond and took them to others where illegal substitution was made — while offender was not organiser through dealings with customs broker offender knew what was being imported and was prepared to assist in smuggling large quantity of tobacco — common sense inference from involvement is to offender made or expected some financial gain — guilty plea — s 16A(2)(g) — guilty plea while late has high utilitarian value — community has been saved cost and inconvenience of trial — in times where jury trials have been suspended in Victoria for many months offender has facilitated course of justice to additional degree — rehabilitation — s 16A(2)(n) — living in state of uncertain suspense has caused offender considerable distress — by leading law-abiding life since offending offender has substantially if not fully accomplished rehabilitation — delay — prosecution was not responsible for delay and to large degree offender caused it themselves — delay is nevertheless significant mitigating factor — offences against revenue are not victimless crimes — because of potential financial rewards and difficulty of detection general deterrence is important — offender sentenced to 16 months’ imprisonment to be served by recognisance release order — s 6AAA — but for plea of guilty offender would have been sentenced to 18 months’ imprisonment to be released on recognisance after 8 months
