appeal against sentence — aided, abetted counselled or procured the commission of an offence by another person contrary to s 307.1(1) of the Commonwealth Criminal Code — offence related to 166 kilograms of pure methamphetamine — original sentence imposed 8 years’ imprisonment with a 5 year and 6 month non-parole period — manifest inadequacy — intervention only warranted where differences is such that there must have been some misapplication of principle or so far outside available range of sentences there must have been error — nature and circumstances of the offence — s 16A(2)(a) — did not seem of great significance that offender was charged with aiding and abetting importation rather than importation itself —although true offender did not use position to either directly interfere with or be involved in clearance and delivery of importation, offender instrumental in setting up structure by which importation was to take place — offender did so in knowledge that structure was going to be used to facilitate importation of substantial quantity of border controlled drugs — offender obtained template LOA, completed it with false information — offender directly involved themselves in first two consignment, rejected suggestion that after leaving DHL another company might clear future consignments and took steps albeit unsuccessful to contact DHL in respect of June consignment — offender used position with and knowledge of DHL to facilitate shipment — offender aware quantity to be imported was significantly more than threshold for commercial quantity — offence was within the mid-range of seriousness — offence involved setting up process which enabled very significant quantity of drugs to be imported into country release of which into community would have serious consequences — character — s 16A(2)(m) — while offender of otherwise good character, this is something generally given less weight as a mitigating factor in drug importation cases — notwithstanding offender’s good character and prospects of rehabilitation, considerations of general and specific deterrence demand that more substantial sentence be imposed — sentence manifestly inadequate — re-sentence — guilty plea — s 16A(2)(g) — allowance for 15% discount for guilty plea — sentence — imposed 10 years’ imprisonment with a 6 year and 6 month non-parole period