appeal against sentence — importing a commercial quantity of a border controlled drug offence contrary to s 307.1(1) of Commonwealth Criminal Code — state offences — original sentence imposed 20 years’ imprisonment with 16 year non-parole period — offender appealed both federal and state sentences — commencement of federal sentence — s 19(3)(d) — state non-parole period will have been served 967 days before commencement date of federal sentence — sentence in breach of s 19(3)(d) — application of state sentencing principles — offender was sentenced as a serious drug offender for federal and state offences — federal charge is a drug offence and may be used as a qualifying offence for person being sentenced for Victorian drug offence — serious offender provisions of the Sentencing Act 1991 (Vic) do not apply to federal offences — sentencing judge erred in sentencing offender as serious offender in relation to federal charge — appeal allowed — offender resentenced to 18 years’ imprisonment with 14 year non-parole period