appeal against sentence — three counts of importing prohibited imports of ‘ice pipes’ offence contrary to ss 50 and 51 of Customs Act 1901 (Cth) — original sentence fine of $60,000 and order to pay respondent’s costs — offender appealed both fine and costs order to General Division this appeal only concerned fine — manifest excess — totality — appellate court can intervene only if offender demonstrates express or implied material error — express error involves acting on a wrong principle — implied error arises where end result so unreasonable or unjust that court must conclude that substantial wrong has occurred — offence should be viewed in light of maximum sentence prescribed by law, standards of sentencing customarily imposed with respect to it, the place that criminal conduct occupies in scale of seriousness of crimes of that type, and offender’s personal circumstances — first limb of totality principle requires total effective sentence imposed on offender who committed multiple offences bear proper relationship to overall criminality involved, having regard to all relevant facts and circumstances, all relevant sentencing factors and total effective sentences imposed in comparable cases — range of sentences customarily imposed for a crime does not establish range of sound exercise of sentencing discretion — real question is whether total effective sentence outside available sentencing range — multiple or continuing offences — s 4K — court may impose one penalty in respect of multiple federal offences joined in same information, complaint or summons — penalty imposed cannot exceed sum of maximum penalties that could be imposed — accordingly maximum global fine was $510,000 (as court could not determine the value of the goods imported) and the jurisdictional limit for such a fine was $102,000 — objective seriousness — antecedents — s 16A(2)(m) — offender engaged in series of importations which involved degree of planning — offender planned to sell imported pipes for significant profit as part of an ongoing commercial operation — offender knew pipes were prohibited imports and took steps to avoid detection — significant harm to Australian community would follow from consumption of methylamphetamine which ice pipes were designed and intended to facilitate — fact that offender was registered pharmacist relevant — offender must have appreciated damaging effects of methylamphetamine and manner of use in community — offending serious in these circumstances — leave to appeal refused — appeal dismissed