sentence — possess goods knowing goods were imported with intent to defraud the revenue offence contrary to s 233BABAD(2) of Customs Act 1901 (Cth) — offence relates to possession of 368,480 sticks of tobacco and 1.18 kilograms of loose tobacco — nature and circumstances of the offence — s 16A(2)(a) — sophisticated offending involving detailed planning — sentencing judge not satisfied offender arranged for storage unit — offending took place over period of time — total amount of revenue evaded on cigarettes was $301,324.52 and revenue evaded on loose tobacco was $1,286.59 — use of false names and contact details makes offending difficult to detect and details of whole operation involving importation and distribution of illegal products is unknown — offender had some involvement in establishment of storage unit — offender involved in distribution and sale of tobacco products, had knowledge of local market for cigarettes, aware of requirement to pay duties and that cigarettes possessed did not conform to Australian standards — offender was intermediary or distributor — course of conduct — s 16A(2)(c) — offending took place over period of time and represented series of criminal acts rather than isolated offence — victim of the offence — s 16A(2)(d) — offences are difficult to detect and not only defraud revenue but involve considerable investigative resources and therefore revenue to detect — all Australian taxpayers become victims of this type of offending — contrition — s 16A(2)(f) — offender shown contrition for offending however no reparation has been made for loss to revenue — guilty plea — s 16A(2)(g) — offender’s early plea of guilty taken into account both as expression of remorse and giving effect to utilitarian discount by way of facilitating course of justice — 25% discount given for utilitarian value of plea together with contrition and remorse — specific deterrence — s 16A(2)(j) — specific deterrence must be taken into account as offender must understand serious nature of offending and its denunciation by the community — general deterrence — s 16A(2)(ja) — general deterrence important in sentencing process for offences under s 233BABAD of Customs Act — such offending is difficult to detect and creates significant enforcement and investigations costs for Commonwealth and taxpayers — character — s 16A(2)(m) — offender otherwise of good character — decision to invest in tobacconist business led to offending — offender’s good character may be given weight in mitigation however fact that not isolated offence and took place over period of time means that it does not entitle them to leniency — rehabilitation — s 16A(2)(n) — offender has learnt salutary lesson following arrest — motivation was to provide for family and now offender has reasonable prospects of rehabilitation — offender’s family and dependants — s 16A(2)(p) — offender is major financial contributor to family however does not amount to hardship by comparison to other offenders — unavoidable consequence of criminal behaviour — sentence — imposed 2 years imprisonment to be served by way of ICO
