appeal against sentence — importing a commercial quantity of a border controlled drug offence contrary to s 307.1(1) Commonwealth Criminal Code and dealing with proceeds of crime offence contrary to s 400.9(1) Commonwealth Criminal Code — original sentence imposed 16 years’ imprisonment with 11 year non-parole period — guilty plea — s 16A(2)(g) — utilitarian value — Bellew J — sentencing judge did not refer to utilitarian value of offender’s guilty pleas — failed to have regard to that factor — error — Beazley P agreeing stated utilitarian value may not have any impact on appropriate discount already to be applied for subjective willingness to facilitate course of justice — Bathurst CJ agreeing stated that discount for utilitarian value can and should be given even where no subjective willingness to facilitate course of justice — specification of discount — sentencing judge stated discount for guilty plea of 10%–15% for offence contrary to s 307.1(1) and of 5%–10% for offence contrary to s 400.9(1) — Bellew J — sentencing judge did not specify starting point adopted or the respective discount applied other than in terms of a range — significant difference in starting point for offence contrary to s 307.1(1) depending upon discount applied — law strongly favours transparency in the sentencing process —in specification of discount to reflect utilitarian value of plea of guilty, transparency best achieved by precision in expression of discount — McCallum J agreeing stated that error lies in uncertainty produced — permissible to specify a discount in such terms as necessary to avoid sentencing in weeks and days — Bathurst CJ agreeing refrained from deciding but as presently advised agreed error to specify range of discounts — appeal allowed — offender resentenced — offender resentenced to 13 years’ and 6 months imprisonment with 9 year and 5 month non-parole period