appeal against sentence — importing prohibited import offences contrary to s 233(1)(b) of the Customs Act 1901 (Cth) — offender fined $60,000 and ordered to pay costs of $36,500 — offences related to three imports of ‘ice pipe’s totalling 2001 pipes — manifest excess — lack of guidance from case law as to range for sentencing does not leave discretion at large — does not mean particular sentence may not be considered manifestly excessive — penalty imposed at higher end of range but not manifestly excessive — objective seriousness — only use for which such pipes can be used is to smoke an illegal drug which is a known problem in the community — sentencing judge correct in not accepting offender’s claim that he did not know what pipes were for — importation for commercial benefit rather than personal use — while pipes themselves may appear somewhat innocuous, use for which they are put is not — leave to appeal against sentence granted — appeal dismissed