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\b\fs24\lang2057\langfe1033\langnp2057\insrsid14292313\charrsid5508898 IN THE COUR}{\b\fs24\lang2057\langfe1033\langnp2057\insrsid10293206\charrsid5508898 T OF APPEAL OF THE COOK ISLANDS}{ \b\fs24\lang2057\langfe1033\langnp2057\insrsid9703333\charrsid5508898 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid9703333\charrsid5508898 HELD AT AUCKLAND}{\fs24\lang2057\langfe1033\langnp2057\insrsid14292313\charrsid5508898 \par }\pard \ql \li0\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid7954887 {\fs24\lang2057\langfe1033\langnp2057\insrsid9703333\charrsid5508898 \par }\pard \qc \li0\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid9703333 {\fs24\lang2057\langfe1033\langnp2057\insrsid9703333\charrsid5508898 CA 13/93 \par }\pard \ql \li0\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid7954887 {\fs24\lang2057\langfe1033\langnp2057\insrsid9703333\charrsid5508898 \par }\pard \qc \li0\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid9703333 {\fs24\lang2057\langfe1033\langnp2057\insrsid9703333\charrsid5508898 BETWEEN}{\fs24\lang2057\langfe1033\langnp2057\insrsid7954887\charrsid5508898 \par }\pard \ql \li0\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid7954887 {\fs24\lang2057\langfe1033\langnp2057\insrsid7954887\charrsid5508898 \par }\pard \qc \li0\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid9703333 {\b\fs24\lang2057\langfe1033\langnp2057\insrsid9703333\charrsid5508898 C L GRAGG \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid9703333\charrsid5508898 Appellant \par }\pard \ql \li0\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid7954887 {\i\fs24\lang2057\langfe1033\langnp2057\insrsid9703333\charrsid5508898 \par }\pard \qc \li0\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid9703333 {\fs24\lang2057\langfe1033\langnp2057\insrsid4662429\charrsid5508898 AND}{\fs24\lang2057\langfe1033\langnp2057\insrsid9703333\charrsid5508898 \par }\pard \ql \li0\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid7954887 {\fs24\lang2057\langfe1033\langnp2057\insrsid9703333\charrsid5508898 \par }\pard \qc \li0\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid9703333 {\b\fs24\lang2057\langfe1033\langnp2057\insrsid9703333\charrsid5508898 THE COLLECTOR OF CUSTOMS \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid9703333\charrsid5508898 Respondent \par }\pard \ql \li0\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid7954887 {\fs24\lang2057\langfe1033\langnp2057\insrsid9703333\charrsid5508898 \par }\pard \ql \li0\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid9703333 {\fs24\lang2057\langfe1033\langnp2057\insrsid9703333\charrsid5508898 Coram}{\fs24\lang2057\langfe1033\langnp2057\insrsid14116470 :}{ \fs24\lang2057\langfe1033\langnp2057\insrsid9703333\charrsid5508898 Quilliam J \par }\pard \ql \li0\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid4662429 {\fs24\lang2057\langfe1033\langnp2057\insrsid9703333\charrsid5508898 Hillyer J \par Gilbert J \par }\pard \ql \li0\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid7954887 {\fs24\lang2057\langfe1033\langnp2057\insrsid9703333\charrsid5508898 \par }\pard \qj \li0\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid9703333 {\fs24\lang2057\langfe1033\langnp2057\insrsid9703333\charrsid5508898 Hearing}{\fs24\lang2057\langfe1033\langnp2057\insrsid14116470 :}{ \fs24\lang2057\langfe1033\langnp2057\insrsid9703333\charrsid5508898 29 November 1994 \par }\pard \ql \li0\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid14292313 {\fs24\lang2057\langfe1033\langnp2057\insrsid1521467\charrsid5508898 \par Counsel}{\fs24\lang2057\langfe1033\langnp2057\insrsid14116470 :}{\fs24\lang2057\langfe1033\langnp2057\insrsid1521467\charrsid5508898 B H Giles & SRA }{\fs24\lang2057\langfe1033\langnp2057\insrsid11472126\charrsid5508898 Anderson }{ \fs24\lang2057\langfe1033\langnp2057\insrsid1521467\charrsid5508898 for Appellant \par }\pard \ql \li0\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid11472126 {\fs24\lang2057\langfe1033\langnp2057\insrsid1521467\charrsid5508898 M B Van Ryn & JPH Barker for Respondent \par }\pard \ql \li0\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid1521467 {\fs24\lang2057\langfe1033\langnp2057\insrsid1521467\charrsid5508898 \par Judgment}{\fs24\lang2057\langfe1033\langnp2057\insrsid14116470 :}{\fs24\lang2057\langfe1033\langnp2057\insrsid1521467\charrsid5508898 29 November 1994 \par \par }\pard \qc \li0\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid1521467 {\b\fs24\lang2057\langfe1033\langnp2057\insrsid1521467\charrsid5508898 ORAL JUDGMENT OF THE COURT DELIVERED BY QUILLIAM J \par }\pard \ql \li0\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid1521467 {\fs24\lang2057\langfe1033\langnp2057\insrsid1521467\charrsid5508898 \par }\pard \ql \li0\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid14292313 {\fs24\lang2057\langfe1033\langnp2057\insrsid14292313\charrsid5508898 On 27th November 1993 the appellant faced two charges in the High Court in Rarotonga under the Customs Act 1913. The first under s 212 was that he did wilfully make a false declaration to customs by wilfully failing to declare goods for sale in his busine s s. The second was that he attempted to smuggle the goods referred to in the first charge. In the result he was convicted of an alternative charge in respect of the first incident, namely that of making an erroneous declaration, but he was convicted on the second charge of attempted smuggling. He does not appeal agai}{\fs24\lang2057\langfe1033\langnp2057\insrsid1521467\charrsid5508898 nst his conviction or sentence }{\fs24\lang2057\langfe1033\langnp2057\insrsid14292313\charrsid5508898 on the first charge, but he appeals against both conviction and sentence on the second charge. \par \par Briefly, the facts were that the appellant who is in business under the style}{\fs24\lang2057\langfe1033\langnp2057\insrsid1521467\charrsid5508898 of }{\fs24\lang2057\langfe1033\langnp2057\insrsid14116470 "}{ \fs24\lang2057\langfe1033\langnp2057\insrsid1521467\charrsid5508898 The }{\fs24\lang2057\langfe1033\langnp2057\insrsid14292313\charrsid5508898 Beachcomber}{\fs24\lang2057\langfe1033\langnp2057\insrsid14116470 "}{ \fs24\lang2057\langfe1033\langnp2057\insrsid14292313\charrsid5508898 in Rarotonga returned on 25th September 1993 from}{\fs24\lang2057\langfe1033\langnp2057\insrsid1521467\charrsid5508898 }{ \fs24\lang2057\langfe1033\langnp2057\insrsid14292313\charrsid5508898 a buying trip in Hawaii}{\fs24\lang2057\langfe1033\langnp2057\insrsid5061997\charrsid5508898 . He}{\fs24\lang2057\langfe1033\langnp2057\insrsid14292313\charrsid5508898 had air}{ \fs24\lang2057\langfe1033\langnp2057\insrsid14116470 -}{\fs24\lang2057\langfe1033\langnp2057\insrsid14292313\charrsid5508898 freighted some of his purchases, but had}{\fs24\lang2057\langfe1033\langnp2057\insrsid1521467\charrsid5508898 packed 11 packages in his suitcases. }{\fs24\lang2057\langfe1033\langnp2057\insrsid5061997\charrsid5508898 O}{\fs24\lang2057\langfe1033\langnp2057\insrsid14292313\charrsid5508898 n arrival at Rarotonga the appellant}{ \fs24\lang2057\langfe1033\langnp2057\insrsid1521467\charrsid5508898 }{\fs24\lang2057\langfe1033\langnp2057\insrsid14292313\charrsid5508898 produced a completed, standard customs declaration form on which he had answered all the questions in the negative. This included a question as to whether he had any goods for sale, trade or use in his business or profession. Up to that point the facts we re not in dispute. There was then a conflict as to what was said between the appellant and customs officers. The Judge}{\fs24\lang2057\langfe1033\langnp2057\insrsid14116470 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid14292313\charrsid5508898 s notes of evidence contain, unfortunately, no detail and counsel accordingly attempted to reconstruct what was said and achieved at least a measure of agreement as to the evidence and that was put before us in the form of an agreed memorandum. \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid1521467\charrsid5508898 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid14292313\charrsid5508898 The first charge of wilfully making a false declaration was based on the submission that the appellant}{\fs24\lang2057\langfe1033\langnp2057\insrsid14116470 '}{ \fs24\lang2057\langfe1033\langnp2057\insrsid14292313\charrsid5508898 s answer on the declaration form that he carried no goods for his business was not only untrue but was wilfully so. The appellant}{\fs24\lang2057\langfe1033\langnp2057\insrsid14116470 '} {\fs24\lang2057\langfe1033\langnp2057\insrsid14292313\charrsid5508898 s explanation for this undoubtedly incorrect declaration was that his wife usually completed these forms, but was not with him on this occasion, that he could not read som e of it and that he had taken some form of sedative on the aircraft and was not fully aware of what he was doing. He also said he told the customs officers }{\fs24\lang2057\langfe1033\langnp2057\insrsid6049816\charrsid5508898 that some of his goods were com}{\fs24\lang2057\langfe1033\langnp2057\insrsid14292313\charrsid5508898 ing through airfreight and that a declaration as to what he was bringing in would be made by his agent on the following Monday. \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid1521467\charrsid5508898 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid14292313\charrsid5508898 It should perhaps be observed that this case was dealt with by the Judge on a Saturday afternoon at the end of a busy session and therefore the oral}{ \fs24\lang2057\langfe1033\langnp2057\insrsid1521467\charrsid5508898 }{\fs24\lang2057\langfe1033\langnp2057\insrsid14292313\charrsid5508898 judgment which he then delivered was no doubt briefer and less clearly}{ \fs24\lang2057\langfe1033\langnp2057\insrsid1521467\charrsid5508898 expressed than His Honour }{\fs24\lang2057\langfe1033\langnp2057\insrsid14292313\charrsid5508898 would in other circumstances have preferred.}{ \fs24\lang2057\langfe1033\langnp2057\insrsid1521467\charrsid5508898 There are no direct findings on matters of fact of considerab}{\fs24\lang2057\langfe1033\langnp2057\insrsid8737146\charrsid5508898 le importance and in particular}{ \fs24\lang2057\langfe1033\langnp2057\insrsid1521467\charrsid5508898 in matters }{\fs24\lang2057\langfe1033\langnp2057\insrsid13768269\charrsid5508898 of credibility. }{\fs24\lang2057\langfe1033\langnp2057\insrsid10041705\charrsid5508898 The Judge, }{ \fs24\lang2057\langfe1033\langnp2057\insrsid14292313\charrsid5508898 however, i}{\fs24\lang2057\langfe1033\langnp2057\insrsid10041705\charrsid5508898 n his findings was not prepared to say that }{ \fs24\lang2057\langfe1033\langnp2057\insrsid14292313\charrsid5508898 the false declaration had been }{\fs24\lang2057\langfe1033\langnp2057\insrsid2625194\charrsid5508898 wil}{\fs24\lang2057\langfe1033\langnp2057\insrsid13768269\charrsid5508898 ful }{ \fs24\lang2057\langfe1033\langnp2057\insrsid5330329\charrsid5508898 and accordingly at that stage }{\fs24\lang2057\langfe1033\langnp2057\insrsid1987303\charrsid5508898 h}{\fs24\lang2057\langfe1033\langnp2057\insrsid14292313\charrsid5508898 e}{ \fs24\lang2057\langfe1033\langnp2057\insrsid3616678\charrsid5508898 amended the charge to one of making }{\fs24\lang2057\langfe1033\langnp2057\insrsid14292313\charrsid5508898 an er}{\fs24\lang2057\langfe1033\langnp2057\insrsid13768269\charrsid5508898 roneous declaration under s 211}{\fs24\lang2057\langfe1033\langnp2057\insrsid14292313\charrsid5508898 . He entered a conviction and fine on that charge. His Honour then went on to consider th e charge of attempted smuggling and dealt with the evidence as to what occurred between the appellant and the customs officers. He did not, however, as I have said, make any direct findings of credibility in respect of that. \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid13768269\charrsid5508898 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid14292313\charrsid5508898 There have been several ground s of appeal against the conviction for attempted smuggling, but I find it only necessary to deal with the first of them which was that the finding on the second charge of attempted smuggling was inconsistent with that on the original first charge, so that the two could not stand together. \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid13768269\charrsid5508898 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid14292313\charrsid5508898 It needs to be observed that in terms of s 277 of the Customs Act there was a presumption in this case of an intention to defraud the revenue unless the contrary were proved. This particular aspect is not mentioned in the judgment. This Court is faced with the difficulty that there were two charges preferred involving precisely the same set of facts and upon the one the Judge rejected the concept of wilfulness, whereas on the other he made a finding that there was such wi lfulness, namely an intent to defraud the revenue. \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid13768269\charrsid5508898 \par In these circumstances, for myself, I am unable to see how that second finding can stand. Notwithstanding }{\fs24\lang2057\langfe1033\langnp2057\insrsid14292313\charrsid5508898 the existence of the presumption, there}{ \fs24\lang2057\langfe1033\langnp2057\insrsid13768269\charrsid5508898 }{\fs24\lang2057\langfe1033\langnp2057\insrsid14292313\charrsid5508898 was in the end no finding of intent to defraud which could stand and}{ \fs24\lang2057\langfe1033\langnp2057\insrsid13768269\charrsid5508898 }{\fs24\lang2057\langfe1033\langnp2057\insrsid14292313\charrsid5508898 accordingly the pres}{\fs24\lang2057\langfe1033\langnp2057\insrsid13768269\charrsid5508898 umption could not in those }{\fs24\lang2057\langfe1033\langnp2057\insrsid14292313\charrsid5508898 circumstances assist the}{\fs24\lang2057\langfe1033\langnp2057\insrsid13768269\charrsid5508898 Crown. We have been addressed at length on various aspects of this matter, but for myself I am satisfied that the basis upon which a conviction was }{\fs24\lang2057\langfe1033\langnp2057\insrsid13129528\charrsid5508898 entered was unsound because of the} {\fs24\lang2057\langfe1033\langnp2057\insrsid13768269\charrsid5508898 contrary finding by the Judge on the first charge. In those circumstances I would allow the appeal and quash the conviction.}{ \fs24\lang2057\langfe1033\langnp2057\insrsid14292313\charrsid5508898 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid13768269\charrsid5508898 \par }\pard \ql \li0\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid2317330 {\fs24\lang2057\langfe1033\langnp2057\insrsid14292313\charrsid5508898 As the Court is in agreement, the decision is that the appeal is allowed, the conviction will be quashed and there will be an order for payment of the appellant}{\fs24\lang2057\langfe1033\langnp2057\insrsid14116470 '}{ \fs24\lang2057\langfe1033\langnp2057\insrsid14292313\charrsid5508898 s costs on this second charge by the respondent.}{\fs24\lang2057\langfe1033\langnp2057\insrsid6188958\charrsid5508898 \par }}