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{\*\pnseclvl5\pndec\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl6\pnlcltr\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl7\pnlcrm\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl8
\pnlcltr\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl9\pnlcrm\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}\pard\plain \ltrpar
\s16\qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15422866 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \fs22\lang1033\langfe1033\loch\af31506\hich\af31506\dbch\af31505\cgrid\langnp1033\langfenp1033 {
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\fs24\lang1033\langfe5129\langfenp5129\insrsid15876847\charrsid15422866 \hich\af31506\dbch\af31505\loch\f31506 IN THE HIGH COURT OF FIJI
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\fs24\lang1033\langfe5129\langfenp5129\insrsid6556897\charrsid15422866 \hich\af31506\dbch\af31505\loch\f31506 AT LAUTOKA}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\fs24\lang1033\langfe5129\langfenp5129\insrsid15876847\charrsid15422866 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\fs24\lang1033\langfe5129\dbch\af0\langfenp5129\insrsid7173524\charrsid15422866 [}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\fs24\lang1033\langfe5129\dbch\af0\langfenp5129\insrsid15876847\charrsid15422866 
APPELLATE JURISDICTION}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\fs24\lang1033\langfe5129\dbch\af0\langfenp5129\insrsid7173524\charrsid15422866 ]}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\fs24\lang1033\langfe5129\dbch\af0\langfenp5129\insrsid15876847\charrsid15422866 
\par }\pard \ltrpar\s16\qr \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15422866 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\fs24\lang1033\langfe5129\dbch\af0\langfenp5129\insrsid15876847\charrsid15422866 
\par }\pard \ltrpar\s16\qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15422866 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\fs24\lang1033\langfe5129\dbch\af0\langfenp5129\insrsid7173524\charrsid15422866 CRIMINAL APPEAL 
}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\fs24\lang1033\langfe5129\dbch\af0\langfenp5129\insrsid8289786\charrsid15422866 NO. HAA 82 OF 2020}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\fs24\lang1033\langfe5129\dbch\af0\langfenp5129\insrsid15876847\charrsid15422866 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\fs24\lang1033\langfe5129\langfenp5129\insrsid7173524\charrsid15422866 
\par \hich\af31506\dbch\af31505\loch\f31506 IN THE MATTER\hich\af31506\dbch\af31505\loch\f31506  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang1033\langfe5129\langfenp5129\insrsid9389182\charrsid15422866 \hich\af31506\dbch\af31505\loch\f31506 of an Appeal}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang1033\langfe5129\langfenp5129\insrsid7173524\charrsid15422866 \hich\af31506\dbch\af31505\loch\f31506  from the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang1033\langfe5129\langfenp5129\insrsid10901984\charrsid15422866 \hich\af31506\dbch\af31505\loch\f31506 D}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang1033\langfe5129\langfenp5129\insrsid3878071\charrsid15422866 
\hich\af31506\dbch\af31505\loch\f31506 ecision}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang1033\langfe5129\langfenp5129\insrsid12069167\charrsid15422866 \hich\af31506\dbch\af31505\loch\f31506  of}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang1033\langfe5129\langfenp5129\insrsid7956909\charrsid15422866 \hich\af31506\dbch\af31505\loch\f31506  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang1033\langfe5129\langfenp5129\insrsid206590\charrsid15422866 
\hich\af31506\dbch\af31505\loch\f31506 the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang1033\langfe5129\langfenp5129\insrsid9770382\charrsid15422866 \hich\af31506\dbch\af31505\loch\f31506 Magistrate\hich\f31506 \rquote \loch\f31506 s Court}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \fs24\lang1033\langfe5129\langfenp5129\insrsid3878071\charrsid15422866 \hich\af31506\dbch\af31505\loch\f31506  of }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang1033\langfe5129\langfenp5129\insrsid10570694\charrsid15422866 
\hich\af31506\dbch\af31505\loch\f31506 Lautoka}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang1033\langfe5129\langfenp5129\insrsid206590\charrsid15422866 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang1033\langfe5129\langfenp5129\insrsid9770382\charrsid15422866 \hich\af31506\dbch\af31505\loch\f31506  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang1033\langfe5129\langfenp5129\insrsid7956909\charrsid15422866 
\hich\af31506\dbch\af31505\loch\f31506 in }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang1033\langfe5129\langfenp5129\insrsid8289786\charrsid15422866 \hich\af31506\dbch\af31505\loch\f31506 Private Prosecution}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang1033\langfe5129\langfenp5129\insrsid7956909\charrsid15422866 \hich\af31506\dbch\af31505\loch\f31506  Case No. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang1033\langfe5129\langfenp5129\insrsid8289786\charrsid15422866 
\hich\af31506\dbch\af31505\loch\f31506 35 of 2019}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang1033\langfe5129\langfenp5129\insrsid7173524\charrsid15422866 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang1033\langfe5129\langfenp5129\insrsid8748958\charrsid15422866 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang1033\langfe5129\langfenp5129\insrsid2716212\charrsid15422866 
\par }\pard\plain \ltrpar\qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15422866 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\ab\af39\afs24 \ltrch\fcs0 \b\fs24\lang3081\langfe5129\langfenp5129\insrsid7173524\charrsid15422866 BETWEEN}{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \b\fs24\lang3081\langfe5129\langfenp5129\insrsid15422866\charrsid15422866 :
\par }\pard \ltrpar\qc \li0\ri0\widctlpar\tx1985\tx2835\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15422866 {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \b\fs24\lang3081\langfe5129\langfenp5129\insrsid15422866\charrsid15422866 
\par }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \b\fs24\lang3081\langfe5129\langfenp5129\insrsid1207654\charrsid15422866 F}{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \b\fs24\lang3081\langfe5129\langfenp5129\insrsid10816504\charrsid15422866 
IJI REVENUE AND CUSTOMS SERVICE}{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \b\fs24\lang3081\langfe5129\langfenp5129\insrsid7173524\charrsid15422866 
\par }\pard \ltrpar\qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15422866 {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \b\fs24\lang3081\langfe5129\langfenp5129\insrsid9403328\charrsid15422866 APPELLANT}{\rtlch\fcs1 
\ab\af39\afs24 \ltrch\fcs0 \b\fs24\lang3081\langfe5129\langfenp5129\insrsid15876847\charrsid15422866 
\par }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \b\fs24\lang3081\langfe5129\langfenp5129\insrsid15422866\charrsid15422866 
\par }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \b\fs24\lang3081\langfe5129\langfenp5129\insrsid7173524\charrsid15422866 AND}{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \b\fs24\lang3081\langfe5129\langfenp5129\insrsid10362488\charrsid15422866 \tab }{\rtlch\fcs1 
\ab\af39\afs24 \ltrch\fcs0 \fs24\lang3081\langfe5129\langfenp5129\insrsid10362488\charrsid15422866 :}{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \b\fs24\lang3081\langfe5129\langfenp5129\insrsid15422866\charrsid15422866 
\par }\pard \ltrpar\qc \li0\ri0\widctlpar\tx1985\tx2835\tx6450\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15422866 {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \b\fs24\lang3081\langfe5129\langfenp5129\insrsid15422866\charrsid15422866 

\par }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \b\fs24\lang3081\langfe5129\langfenp5129\insrsid5382577\charrsid15422866 M}{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \b\fs24\lang3081\langfe5129\langfenp5129\insrsid1207654\charrsid15422866 OHAMMED YUSUF}{
\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \b\fs24\lang3081\langfe5129\langfenp5129\insrsid15876847\charrsid15422866 
\par }\pard \ltrpar\qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15422866 {\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \b\fs24\lang3081\langfe5129\langfenp5129\insrsid7173524\charrsid15422866 RESPONDENT}{\rtlch\fcs1 
\ab\af39\afs24 \ltrch\fcs0 \b\fs24\lang3081\langfe5129\langfenp5129\insrsid15876847\charrsid15422866 
\par }\pard\plain \ltrpar\s16\ql \li0\ri0\widctlpar\tx1800\tx2160\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15422866 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 
\fs22\lang1033\langfe1033\loch\af31506\hich\af31506\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\fs24\lang1033\langfe5129\langfenp5129\insrsid7173524 
\par }\pard \ltrpar\s16\qj \li0\ri0\widctlpar\tx1985\tx2835\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15422866 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\fs24\lang1033\langfe5129\langfenp5129\insrsid15876847 
\hich\af31506\dbch\af31505\loch\f31506 Counsel}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\fs24\lang1033\langfe5129\langfenp5129\insrsid15876847\charrsid8196102 \tab \hich\af31506\dbch\af31505\loch\f31506 :\tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\fs24\lang1033\langfe5129\langfenp5129\insrsid10901984 \tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang1033\langfe5129\langfenp5129\insrsid3751905 \hich\af31506\dbch\af31505\loch\f31506 Mr. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang1033\langfe5129\langfenp5129\insrsid10570694 \hich\af31506\dbch\af31505\loch\f31506 Edward Eterika with Mr}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang1033\langfe5129\langfenp5129\insrsid11563185 \hich\af31506\dbch\af31505\loch\f31506 . }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang1033\langfe5129\langfenp5129\insrsid11806395 \hich\af31506\dbch\af31505\loch\f31506 Sekaia}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang1033\langfe5129\langfenp5129\insrsid10570694 
\hich\af31506\dbch\af31505\loch\f31506  Goneyali}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang1033\langfe5129\langfenp5129\insrsid15036482 \hich\af31506\dbch\af31505\loch\f31506  for the Appellant}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang1033\langfe5129\langfenp5129\insrsid15876847\charrsid15876847 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang1033\langfe5129\langfenp5129\insrsid10901984 \tab \tab \tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang1033\langfe5129\langfenp5129\insrsid15036482 \hich\af31506\dbch\af31505\loch\f31506 Ms}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \fs24\lang1033\langfe5129\langfenp5129\insrsid5731435 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang1033\langfe5129\langfenp5129\insrsid9389182 \hich\af31506\dbch\af31505\loch\f31506  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang1033\langfe5129\langfenp5129\insrsid11806395 \hich\af31506\dbch\af31505\loch\f31506 Lavenia}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang1033\langfe5129\langfenp5129\insrsid10570694 \hich\af31506\dbch\af31505\loch\f31506  Ravuikadavu}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang1033\langfe5129\langfenp5129\insrsid15876847\charrsid15876847 \hich\af31506\dbch\af31505\loch\f31506  for the Respondent
\par }\pard\plain \ltrpar\ql \li0\ri0\widctlpar\tx1440\tx1985\tx2835\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15422866 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {
\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \b\fs24\lang3081\langfe5129\langfenp5129\insrsid15876847 Date}{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \b\fs24\lang3081\langfe5129\langfenp5129\insrsid15036482 s}{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 
\b\fs24\lang3081\langfe5129\langfenp5129\insrsid15876847  of Hearing\tab :\tab }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \fs24\lang3081\langfe5129\langfenp5129\insrsid10570694 21}{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 
\fs24\lang3081\langfe5129\langfenp5129\insrsid15036482  }{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \fs24\lang3081\langfe5129\langfenp5129\insrsid10570694 September}{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 
\fs24\lang3081\langfe5129\langfenp5129\insrsid15036482  2022}{\rtlch\fcs1 \ab\af39\afs24 \ltrch\fcs0 \fs24\lang3081\langfe5129\langfenp5129\insrsid15876847 
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\tx1843\tx1985\tx2835\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15422866 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\fs24\insrsid15876847\charrsid15876847 Judgment}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \fs24\insrsid15876847\charrsid15876847 \tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid12014670 \tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid15876847\charrsid15876847 : \tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\insrsid10570694 6}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid9570826  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid10570694 January 2023}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid10117689 
\par }\pard\plain \ltrpar\s16\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15422866 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 
\fs22\lang1033\langfe1033\loch\af31506\hich\af31506\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1579227 
\par }\pard\plain \ltrpar\qc \li0\ri0\nowidctlpar\tx-720\wrapdefault\hyphpar0\faauto\rin0\lin0\itap0\pararsid15422866 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ab\af39\afs32 
\ltrch\fcs0 \b\fs32\ul\expnd0\expndtw-3\insrsid15876847 JUDGMENT}{\rtlch\fcs1 \af39\afs32 \ltrch\fcs0 \fs32\ul\expnd0\expndtw-3\insrsid15876847\charrsid11946145 
\par }\pard\plain \ltrpar\s16\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1579227 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 
\fs22\lang1033\langfe1033\loch\af31506\hich\af31506\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1033\langfe5129\dbch\af0\langfenp5129\insrsid15876847 
\par }\pard\plain \ltrpar\qj \fi-567\li567\ri0\sa160\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid4609784 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 
\f31506\fs22\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \b\fs24\insrsid4609784\charrsid10313431 [1]}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4609784 \tab This is an Appeal made by the }{\rtlch\fcs1 
\af39\afs24 \ltrch\fcs0 \fs24\insrsid9403328 Appellant}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4609784  against }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid10570694 the}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4609784 
 sentence imposed }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid10570694 against the Respondent by}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4609784  the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang3081\langfe5129\langfenp5129\insrsid11225567 Magistrate\rquote s Court of }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang3081\langfe5129\langfenp5129\insrsid10570694 Lautoka}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang3081\langfe5129\langfenp5129\insrsid4609784 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang3081\langfe5129\langfenp5129\insrsid14764963  
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \b\fs24\insrsid4609784 [2]\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid14764963 In }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang3081\langfe5129\langfenp5129\insrsid9898220 the Magistrate\rquote 
s Court of }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang3081\langfe5129\langfenp5129\insrsid10570694 Lautoka}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang3081\langfe5129\langfenp5129\insrsid9898220 , }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang3081\langfe5129\langfenp5129\insrsid15477590 the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang3081\langfe5129\langfenp5129\insrsid10570694 Respondent}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang3081\langfe5129\langfenp5129\insrsid15477590 
 was charged with one count}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang3081\langfe5129\langfenp5129\insrsid9898220  of }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang3081\langfe5129\langfenp5129\insrsid10570694 Fraudulent Evasion of Duty}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \fs24\lang3081\langfe5129\langfenp5129\insrsid9898220 , contrary to Section }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang3081\langfe5129\langfenp5129\insrsid10570694 139 (b)}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang3081\langfe5129\langfenp5129\insrsid9898220  of the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang3081\langfe5129\langfenp5129\insrsid10570694 Customs}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang3081\langfe5129\langfenp5129\insrsid9898220 
 Act}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang3081\langfe5129\langfenp5129\insrsid6766926  No. 11 of}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang3081\langfe5129\langfenp5129\insrsid9898220  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang3081\langfe5129\langfenp5129\insrsid10383221 1986}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang3081\langfe5129\langfenp5129\insrsid3370296  (}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang3081\langfe5129\langfenp5129\insrsid6766926 Customs Act)
}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang3081\langfe5129\langfenp5129\insrsid6232026 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang3081\langfe5129\langfenp5129\insrsid9898220  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang3081\langfe5129\langfenp5129\insrsid6232026 The full details of the charge reads }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang3081\langfe5129\langfenp5129\insrsid9898220 as follows:}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4609784 

\par }\pard\plain \ltrpar\s18\qc \li567\ri0\sa200\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid4609784\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 
\f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\fs24\insrsid6232026 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\fs24\insrsid12595078 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\fs24\insrsid6232026 FIRST}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\fs24\insrsid15477590  COUNT}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\fs24\insrsid15477590\charrsid15477590 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\i\fs24\insrsid4609784\charrsid14764963 Statement of Offence (a)}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\fs24\insrsid4609784\charrsid14764963 
\par }\pard\plain \ltrpar\qj \li1134\ri521\sa160\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin521\lin1134\itap0\pararsid9779950 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 
\f31506\fs22\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\fs24\ul\insrsid6232026 FRAUDULENT EVASION OF DUTY}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid1913080\charrsid12933090 : Contrary to Section }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid6232026 139 (b)}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid9898220  of the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid6232026 Customs}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid9898220 
 Act }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid6232026 1986}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid1913080\charrsid12933090 .
\par }\pard\plain \ltrpar\s18\qc \li567\ri0\sa200\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid4609784\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 
\f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\i\fs24\insrsid1913080\charrsid14764963 P}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\i\fs24\insrsid4609784\charrsid14764963 articulars of Offence (b)
\par }\pard\plain \ltrpar\qj \li1287\ri521\sb240\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin521\lin1287\itap0\pararsid15806542 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 
\f31506\fs22\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid6232026\charrsid7879466 Mr}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid6232026 .}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid6232026\charrsid7879466  Mohammed Yusuf, of Evan Street, Drasa Vitogo, Lautoka}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid11429032 ,}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid6232026\charrsid7879466 
 trading as Tosoviti Travel Tours and Marketing and Zohil Motors, on or about the 28}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\super\insrsid6232026\charrsid7879466 th}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid6512615  of December}{\rtlch\fcs1 
\af39\afs24 \ltrch\fcs0 \fs24\insrsid6232026\charrsid7879466  2018}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid6512615 ,}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid6232026\charrsid7879466  at Lautoka}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid11429032 ,}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid6232026\charrsid7879466 
 in the Western Division, imported one Used Blue Toyota Hilux Utility 2017 with VIN: MROHA3CD0000402604 and one Used Red Nissan Navara Utility 2016 with VIN: MNTCB23A00028644 which was entered on Customs Entry SAD C37012 of 20/12/2018 as spare parts knowi
ngly concerned in fraudulent evasion of duty chargeable amounting to $63,623.20 (sixty-three thousand six hundred and twenty-three dollars and twenty cents).
\par }\pard \ltrpar\qj \fi-567\li567\ri-46\sb240\sa160\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin-46\lin567\itap0\pararsid15018609 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \b\fs24\insrsid6232026  }{\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \b\fs24\insrsid7497009 [3}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \b\fs24\insrsid4609784\charrsid10313431 ]}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4609784 \tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid3352013 T}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \fs24\lang3081\langfe5129\langfenp5129\insrsid13327986 he}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid13327986  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang3081\langfe5129\langfenp5129\insrsid8207100 Respondent}{
\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid13327986  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang3081\langfe5129\langfenp5129\insrsid12264034 p}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang3081\langfe5129\langfenp5129\insrsid8207100 
leaded not guilty to the charge }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid8207100 and the matter had proceeded to trial}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang3081\langfe5129\langfenp5129\insrsid8207100 
. The trial in the matter commenced on 30 June 2020 and concluded on the same day.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang3081\langfe5129\langfenp5129\insrsid12264034  }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid12264034 
\par }\pard \ltrpar\qj \fi-567\li567\ri0\sa160\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid9782313 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \b\fs24\insrsid10505997 [4}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\b\fs24\insrsid16606257 ]\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9782313 On 1}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid8207100 5}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9782313  }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid8207100 October}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9782313  }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid8207100 2020}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid7497009 , }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid14495676 the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang3081\langfe5129\langfenp5129\insrsid8207100 Respondent}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid7497009  had been found guilty }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9782313 of the charge and}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid7497009  }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid8207100 accordingly }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid7497009 convicted}{\rtlch\fcs1 
\af39\afs24 \ltrch\fcs0 \fs24\insrsid8207100  }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid8207100 [Vide Judgment from pages 7-15 }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\lang1033\langfe1033\langnp1033\insrsid8207100 of the Magistrate\rquote s Court Record]}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid7497009 . }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid15018609 
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \b\fs24\insrsid10505997 [5}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \b\fs24\insrsid15018609 ]\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9782313 On }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid8207100 
27 November 2020}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9782313 , the }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid15018609 sentence was pronounced }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid15018609 [Vide Sentence from pages 4-6 }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\lang1033\langfe1033\langnp1033\insrsid15018609 of the Magistrate\rquote s Court Record]. The Respondent}{\rtlch\fcs1 
\af39\afs24 \ltrch\fcs0 \fs24\insrsid9782313  had been imposed a sentence}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid15018609  of 18}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid7497009\charrsid7497009  months impriso}{\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \fs24\insrsid9782313 nment}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid15018609  which term was suspended for 3 years}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid7497009\charrsid7497009 .}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid8207100  }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid15018609 In addition he was imposed }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid15018609\charrsid7879466 a fine of $4,000.00 which was to be paid within 60 days}{\rtlch\fcs1 
\af39\afs24 \ltrch\fcs0 \fs24\insrsid15018609  and}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid15018609\charrsid7879466  in default four months\rquote  imprisonment.}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid7497009\charrsid7497009 
\par }\pard \ltrpar\qj \fi-567\li567\ri0\sa160\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid4609784 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \b\fs24\insrsid12657850 [}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\b\fs24\insrsid2775849 6}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \b\fs24\insrsid4609784\charrsid10313431 ]}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4609784 \tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid2697840 Aggrieved by the said }{
\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9318968 Order}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9782313 , on }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid15018609 23 December 2020}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid11827181 ,}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid2697840  the }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid7292218 Appellant}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid2697840  filed a }{\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \fs24\insrsid10814112 timely a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid2697840 ppeal in the High Court}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid15018609  by way of a Petition of Appeal}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9318968 . }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid14287196 The}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9318968  Petition of Appeal }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid10814112 filed }{\rtlch\fcs1 
\af39\afs24 \ltrch\fcs0 \fs24\insrsid15018609 is}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid14287196  in respect of }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid15018609 only the}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid14287196 
 sentence}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9318968 .
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \b\fs24\insrsid10505997 [7}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \b\fs24\insrsid15018609 ]\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid15018609\charrsid10816504 In addition to the}{\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \b\fs24\insrsid15018609  }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid15018609 Petition of Appeal}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid10816504 
, the Appellant also filed a Notice of Motion for Leave to Appeal against Sentence. The Notice of Motion was supported by an Affidavit deposed to by Mrs. Timaima Rayawa, Team Leader, Legal Services, Fiji Revenue and Customs Service.}{\rtlch\fcs1 
\af39\afs24 \ltrch\fcs0 \fs24\insrsid15018609 
\par }\pard \ltrpar\qj \fi-567\li567\ri0\sa240\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid14287196 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \b\fs24\insrsid10241289\charrsid6844466 [}{\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \b\fs24\insrsid10505997 8}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \b\fs24\insrsid10241289\charrsid6844466 ]}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid14287196 \tab T}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid10241289 
his matter was taken up fo}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid14287196 r hearing }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid11827181 before me on }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid15018609 21}{\rtlch\fcs1 
\af39\afs24 \ltrch\fcs0 \fs24\insrsid9782313  }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid15018609 September}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid1587142  2022}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid10241289 . }{\rtlch\fcs1 
\af39\afs24 \ltrch\fcs0 \fs24\insrsid11827181 T}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid10241289 he }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid1587142 Learned Counsel for the }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid10241289 
Appellant and Respondent were heard. Both }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid1587142 parties }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid10816504 have }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid10241289 
filed written submissions, and referred to case authorities, which I have had the benefit of perusing. }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid5777103 
\par }\pard \ltrpar\qj \fi-567\li567\ri0\sa160\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid2697840 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \b\fs24\insrsid2775849 [9}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\b\fs24\insrsid2697840\charrsid2697840 ]\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid2697840\charrsid2697840 As per the Petition of Appeal }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid1587142 filed }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid2697840\charrsid2697840 the Grounds of Appeal taken up by the App}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid2697840 ellant}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid2697840\charrsid2697840  are as follows:}{\rtlch\fcs1 
\af39\afs24 \ltrch\fcs0 \fs24\insrsid2697840 
\par }\pard \ltrpar\qc \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid8994828 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \b\fs24\ul\insrsid8994828\charrsid3147562 Grounds of Appeal }{\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \b\fs24\ul\insrsid11806395 against}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \b\fs24\ul\insrsid8994828  Sentence}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \b\fs24\ul\insrsid8994828\charrsid3147562 
\par 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af39 \ltrch\fcs0 \f31506\lang5129\langfe1033\langnp5129\insrsid12394622\charrsid7879466 \hich\af31506\dbch\af0\loch\f31506 1.\tab}}\pard\plain \ltrpar\s18\qj \fi-360\li1145\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls29\adjustright\rin0\lin1145\itap0\pararsid12394622\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \fs24\insrsid12394622\charrsid7879466 The Learn
ed Magistrate erred in law and principle when he failed to apply the correct maximum penalty for the offence when he relied on an older provision of the Act when issuing the Sentence against the Respondent.
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af39 \ltrch\fcs0 \f31506\lang5129\langfe1033\langnp5129\insrsid12394622\charrsid7879466 \hich\af31506\dbch\af0\loch\f31506 2.\tab}That the Learned Magistrate erred in law and p
rinciple in failing to consider the powers of the Magistrate}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9188498 \rquote }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid12394622\charrsid7879466 
s to impose any fine or any sentence of imprisonment which ma}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid6512615 y be imposed under the Customs L}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid12394622\charrsid7879466 
aws on any person convicted of the offence.
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af39 \ltrch\fcs0 \f31506\lang5129\langfe1033\langnp5129\insrsid12394622\charrsid7879466 \hich\af31506\dbch\af0\loch\f31506 3.\tab}The Learned Magistrate erred in law and principle by fa
iling to take into account any aggravating factors as highlighted in the Sentence.
\par }\pard\plain \ltrpar\qj \fi-567\li567\ri0\sa160\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid4609784 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 
\f31506\fs22\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \b\fs24\ul\insrsid2775849 
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \b\fs24\ul\insrsid4609784 The Law and Analysis
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \b\fs24\insrsid5582391 [1}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \b\fs24\insrsid10637434 0}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \b\fs24\insrsid4609784\charrsid9535460 ]}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\b\fs24\insrsid4609784 \tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4609784\charrsid9391260 Section 246 of the Criminal}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4528355  Procedure Act }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9571137 No 43 of 2009 (}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9571137\charrsid9391260 Criminal}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9571137  Procedure Act) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4609784 
deals with Appeals to the High Court (from the Magistrate\rquote s Courts). The Section is re-produced below:
\par }\pard\plain \ltrpar\s17\qj \li851\ri521\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin521\lin851\itap0\pararsid8748958 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang3081\langfe3081\cgrid\langnp3081\langfenp3081 {\rtlch\fcs1 \af39 \ltrch\fcs0 \i\f31506\insrsid4609784 \'93}{\rtlch\fcs1 \af39 \ltrch\fcs0 \i\f31506\insrsid4609784\charrsid9391260 
(1) Subject to any provision of this Part to the contrary, any person who is dissatisfied with any judgment, sentence or order of a Magistrates Court in
 any criminal cause or trial to which he or she is a party may appeal to the High Court against the judgment, sentence or order of the Magistrates Court, or both a judgement and sentence. 
\par }\pard\plain \ltrpar\qj \li851\ri521\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin521\lin851\itap0\pararsid8748958 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 
\f31506\fs22\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \i\fs24\lang3081\langfe3081\langfenp3081\insrsid4609784\charrsid9391260 (2) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\i\fs24\lang3081\langfe3081\langfenp3081\insrsid4609784\charrsid16524391 No appeal shall lie against an order of acquittal except by, or
 with the sanction in writing of the Director of Public Prosecutions or of the Commissioner of the Independent Commission Against Corruption.}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \b\i\fs24\lang3081\langfe3081\langfenp3081\insrsid4609784\charrsid5137941  }
{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \i\fs24\lang3081\langfe3081\langfenp3081\insrsid4609784 
\par (3) }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid4609784\charrsid16524391 Where any sentence is passed or order made by a Magistrates Court in respect of any person who is not represe
nted by a lawyer, the person shall be informed by the magistrate of the right of appeal at the time when sentence is passed, or the order is made.}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\i\fs24\lang3081\langfe3081\langfenp3081\insrsid4609784\charrsid16524391 
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \i\fs24\lang3081\langfe3081\langfenp3081\insrsid4609784\charrsid9391260 (4) An appeal to the High Court may be on a matter of fact}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\i\fs24\lang3081\langfe3081\langfenp3081\insrsid4609784  as well as on a }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \i\fs24\lang3081\langfe3081\langfenp3081\insrsid4609784\charrsid16524391 matter of law.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \i\fs24\lang1033\langfe1033\langnp1033\insrsid4609784\charrsid16524391 
(5) The Director of Public Prosecutions shall be deemed to be a party to any criminal cause or matter in which the proceedings were instituted and carried on by a public prosecutor, other than a criminal cause or matter instituted and conducted by the Fij
i Independent Commission Against Corruption. 
\par (6) Without limiting the categories of sentence or order which may be appealed against, an appeal may be brought under this section in respect of any sentence or order of a magistrate's court, including an order
 for compensation, restitution, forfeiture, disqualification, costs, binding over or other sentencing option or order under the Sentencing and Penalties Decree 2009. 
\par (7) An order by a court in a case may be the subject of an appeal to the High Court, whet
her or not the court has proceeded to a conviction in the case, but no right of appeal shall lie until the Magistrates Court has finally determined the guilt of the accused person, unless a right to appeal against any order made prior to such a finding is
 provided for by any law.}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \i\fs24\lang1033\langfe1033\langnp1033\insrsid6835940 \rquote \rquote }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \i\fs24\lang1033\langfe1033\langnp1033\insrsid4609784\charrsid16524391  
\par }\pard \ltrpar\qj \fi-720\li720\ri0\sa160\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid1127861 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \b\fs24\insrsid10637434 [11}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\b\fs24\insrsid4609784\charrsid7830200 ]}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4609784 \tab Section 256 of the }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4609784\charrsid9391260 Criminal Procedure Act}{\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \fs24\insrsid4609784  refers to the powers of the High Court during the hearing of an Appeal. Section 256 (2) and (3) provides:
\par }\pard\plain \ltrpar\s17\ql \li851\ri521\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin521\lin851\itap0\pararsid8748958 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang3081\langfe3081\cgrid\langnp3081\langfenp3081 {\rtlch\fcs1 \af39 \ltrch\fcs0 \f31506\insrsid4609784 \'93}{\rtlch\fcs1 \af39 \ltrch\fcs0 \i\f31506\insrsid4609784\charrsid7830200 (2)}{\rtlch\fcs1 \af39 \ltrch\fcs0 \f31506\insrsid4609784  }{
\rtlch\fcs1 \af39 \ltrch\fcs0 \i\f31506\insrsid4609784\charrsid14951197 The High Court may \emdash  
\par }\pard\plain \ltrpar\qj \li851\ri521\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin521\lin851\itap0\pararsid8748958 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 
\f31506\fs22\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \i\fs24\lang3081\langfe3081\langfenp3081\insrsid4609784\charrsid14951197 (a)}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\i\fs24\lang3081\langfe3081\langfenp3081\insrsid4609784\charrsid14951197  confirm, reverse or vary the decision of the Magistrates Court; or 
\par }{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \i\fs24\lang3081\langfe3081\langfenp3081\insrsid4609784\charrsid14951197 (b) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \i\fs24\lang3081\langfe3081\langfenp3081\insrsid4609784\charrsid14951197 
remit the matter with the opinion of the High Court to the Magistrates Court; or 
\par }{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \i\fs24\lang3081\langfe3081\langfenp3081\insrsid4609784\charrsid14951197 (c) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \i\fs24\lang3081\langfe3081\langfenp3081\insrsid4609784\charrsid14951197 order a new trial; or 

\par }{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \i\fs24\lang3081\langfe3081\langfenp3081\insrsid4609784\charrsid14951197 (d) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \i\fs24\lang3081\langfe3081\langfenp3081\insrsid4609784\charrsid14951197 
order trial by a court of competent jurisdiction; or 
\par }{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \i\fs24\lang3081\langfe3081\langfenp3081\insrsid4609784\charrsid14951197 (e) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \i\fs24\lang3081\langfe3081\langfenp3081\insrsid4609784\charrsid14951197 
make such other order in the matter as to it may seem just, and may by such order exercise any power which the Magistrates Court might have exercised; or 
\par }{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \i\fs24\lang3081\langfe3081\langfenp3081\insrsid4609784\charrsid14951197 (f) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \i\fs24\lang3081\langfe3081\langfenp3081\insrsid4609784\charrsid14951197 
the High Court may, notwithstanding that it is of opinion that the point raised in the appeal might be decided in favour of the }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \i\fs24\lang3081\langfe3081\langfenp3081\insrsid9403328 Appellant}{\rtlch\fcs1 
\af39\afs24 \ltrch\fcs0 \i\fs24\lang3081\langfe3081\langfenp3081\insrsid4609784\charrsid14951197 , dismiss the appeal if it considers that no substantial miscarriage of justice has actually occurred. }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\i\fs24\lang3081\langfe3081\langfenp3081\insrsid4609784 
\par (3) }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid4609784\charrsid7830200 At the hearing of an appeal whether against conviction or against sentence, the High Court may, if it thinks that a different sentence should have been passed, qu
ash the sentence passed by the Magistrates Court and pass such other sentence warranted in law (whether more or less severe) in substitution for the sentence as it thinks ought to have been passed.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\fs24\insrsid4609784 \'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \i\fs24\lang3081\langfe3081\langfenp3081\insrsid4609784\charrsid7830200 
\par }\pard \ltrpar\qj \fi-567\li567\ri0\sa240\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid3692537 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \b\fs24\ul\lang1033\langfe1033\langnp1033\insrsid3692537 
The Grounds of Appeal }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \b\fs24\ul\lang1033\langfe1033\langnp1033\insrsid608527 against}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \b\fs24\ul\lang1033\langfe1033\langnp1033\insrsid3692537  S}{\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \b\fs24\ul\lang1033\langfe1033\langnp1033\insrsid3692537\charrsid5273775 entence}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \b\fs24\ul\lang1033\langfe1033\langnp1033\insrsid3692537 
\par }\pard\plain \ltrpar\s16\ql \fi-567\li567\ri0\sa240\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid10369297 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 
\fs22\lang1033\langfe1033\loch\af31506\hich\af31506\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\fs24\insrsid3692537 \hich\af31506\dbch\af31505\loch\f31506 [}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\fs24\insrsid10637434 
\hich\af31506\dbch\af31505\loch\f31506 1}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\fs24\insrsid11475400 \hich\af31506\dbch\af31505\loch\f31506 2}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\fs24\insrsid3692537 \hich\af31506\dbch\af31505\loch\f31506 ]\tab }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid3692537 \hich\af31506\dbch\af31505\loch\f31506 In the case of }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\i\fs24\insrsid3692537\charrsid14824211 \hich\af31506\dbch\af31505\loch\f31506 Kim Nam Bae v. The State}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid3692537 \hich\af31506\dbch\af31505\loch\f31506  [1999] FJCA 21; AAU 15u of 98s (26 February 1999); the Fiji Court of Appeal held:}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\fs24\insrsid3692537\charrsid14752586 

\par }\pard \ltrpar\s16\qj \fi-851\li851\ri521\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin521\lin851\itap0\pararsid2578257 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\fs24\insrsid3692537 \tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\fs24\insrsid3692537 \loch\af31506\dbch\af31505\hich\f31506 \'93\'85}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid3692537\charrsid14824211 \hich\af31506\dbch\af31505\loch\f31506 
It is well established law that before this Court can disturb the sentence, the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid9403328 \hich\af31506\dbch\af31505\loch\f31506 Appellant}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\fs24\insrsid3692537\charrsid14824211 \hich\af31506\dbch\af31505\loch\f31506 
 must demonstrate that the Court below fell into error in exercising its sentencing discretion. If the trial judge acts upon a wrong principle, if he allows extraneous or irrelevant matters to guide or affect him, if he mistakes the facts, if he does not 
\hich\af31506\dbch\af31505\loch\f31506 t\hich\af31506\dbch\af31505\loch\f31506 
ake into account some relevant consideration, then the Appellate Court may impose a different sentence. This error may be apparent from the reasons for sentence or it may be inferred from the length of the sentence itself (}{\rtlch\fcs1 \ai\af0\afs24 
\ltrch\fcs0 \b\i\fs24\insrsid3692537\charrsid14824211 \hich\af31506\dbch\af31505\loch\f31506 House v}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \b\i\fs24\insrsid3692537 .}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \b\i\fs24\insrsid3692537\charrsid14824211 
\hich\af31506\dbch\af31505\loch\f31506  The King}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\fs24\insrsid3692537 \hich\af31506\dbch\af31505\loch\f31506  [1936] HCA 40; \hich\af31506\dbch\af31505\loch\f31506 \hich\f31506 [1936] 55 CLR 499).\'94
\par }\pard \ltrpar\s16\qj \fi-567\li567\ri0\sa240\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid6323248 {\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \b\fs24\insrsid3692537\charrsid14238901 
\hich\af31506\dbch\af31505\loch\f31506 [}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \b\fs24\insrsid10637434 \hich\af31506\dbch\af31505\loch\f31506 1}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \b\fs24\insrsid11475400 \hich\af31506\dbch\af31505\loch\f31506 3}{
\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \b\fs24\insrsid3692537\charrsid14238901 \hich\af31506\dbch\af31505\loch\f31506 ]}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \fs24\insrsid3692537 \tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid3692537\charrsid14238901 \hich\af31506\dbch\af31505\loch\f31506 These principles were }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid3692537 \hich\af31506\dbch\af31505\loch\f31506 endorsed }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid3692537\charrsid14238901 \hich\af31506\dbch\af31505\loch\f31506 by the }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid3692537 \hich\af31506\dbch\af31505\loch\f31506 Fiji }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid3692537\charrsid14238901 \hich\af31506\dbch\af31505\loch\f31506 Supreme Court in}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \b\fs24\insrsid3692537 \hich\af31506\dbch\af31505\loch\f31506  }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\b\i\fs24\insrsid3692537\charrsid14238901 \hich\af31506\dbch\af31505\loch\f31506 Naisua v. The State}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \b\i\fs24\insrsid3692537 \hich\af31506\dbch\af31505\loch\f31506  }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid3692537 \hich\af31506\dbch\af31505\loch\f31506 [2013] FJSC 14; CAV 10 of 2013 (20 November 2013), where it was held:}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3692537\charrsid5773083 
\par }\pard\plain \ltrpar\s17\qj \li851\ri521\sb100\sa120\sbauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin521\lin851\itap0\pararsid2578257 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang3081\langfe3081\cgrid\langnp3081\langfenp3081 
{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\f31506\cf1\chshdng0\chcfpat0\chcbpat8\insrsid3692537 \'93}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\f31506\cf1\chshdng0\chcfpat0\chcbpat8\insrsid3692537\charrsid5773083 
It is clear that the Court of Appeal will approach an appeal against sentence using the principles set out in}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\f31506\cf1\chshdng0\chcfpat0\chcbpat8\insrsid8805522  }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 
\b\i\f31506\insrsid3692537\charrsid5773083 House v. The King}{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\f31506\insrsid3692537\charrsid5773083  [1936] HCA 40; [1936] 55 CLR 499; }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\f31506\cf1\chshdng0\chcfpat0\chcbpat8\insrsid3692537\charrsid5773083 and adopted in}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\f31506\cf1\chshdng0\chcfpat0\chcbpat8\insrsid8805522  }{\rtlch\fcs1 \ab\ai\af0 \ltrch\fcs0 
\b\i\f31506\cf1\chshdng0\chcfpat0\chcbpat8\insrsid3692537\charrsid5773083 Kim Nam Bae v The}{\rtlch\fcs1 \ab\ai\af0 \ltrch\fcs0 \b\i\f31506\cf1\chshdng0\chcfpat0\chcbpat8\insrsid8805522  }{\rtlch\fcs1 \ab\ai\af0 \ltrch\fcs0 
\b\i\f31506\cf1\chshdng0\chcfpat0\chcbpat8\insrsid3692537\charrsid5773083 State }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\f31506\cf1\chshdng0\chcfpat0\chcbpat8\insrsid3692537\charrsid5773083 Criminal Appeal No. AAU}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\f31506\cf1\chshdng0\chcfpat0\chcbpat8\insrsid3692537  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\f31506\cf1\chshdng0\chcfpat0\chcbpat8\insrsid3692537\charrsid5773083 0015 of 1998. }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\f31506\cf1\lang1033\langfe1033\langnp1033\langfenp1033\insrsid3692537\charrsid5773083 Appellate Courts will interfere with a sentence if it is demonstrated that the trial judge made one of the following errors:}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\f31506\lang1033\langfe3081\langnp1033\insrsid3692537\charrsid5773083 
\par }\pard\plain \ltrpar\ql \li1134\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1134\itap0\pararsid3692537 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \i\fs24\cf1\lang1033\langfe1033\langnp1033\insrsid3692537\charrsid5773083 (i) Acted upon a wrong principle;\line (ii) Allowed extraneous or irrelevant matters to guide or affect him;\line (iii) Mistook the facts;\line 
(iv) Failed to take into account some relevant consideration.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\cf1\lang1033\langfe1033\langnp1033\insrsid3692537 \'94}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\cf1\lang1033\langfe1033\langnp1033\insrsid8805522 
 }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\cf1\lang1033\langfe1033\langnp1033\insrsid3692537\charrsid5773083 
\par }\pard\plain \ltrpar\s16\qj \fi-567\li567\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid3692537 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 
\fs22\lang1033\langfe1033\loch\af31506\hich\af31506\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \b\fs24\insrsid10897533 
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \b\fs24\insrsid3692537 \hich\af31506\dbch\af31505\loch\f31506 [}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \b\fs24\insrsid10637434 \hich\af31506\dbch\af31505\loch\f31506 1}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\b\fs24\insrsid11475400 \hich\af31506\dbch\af31505\loch\f31506 4}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \b\fs24\insrsid3692537 \hich\af31506\dbch\af31505\loch\f31506 ]\tab }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \fs24\insrsid3692537 
\hich\af31506\dbch\af31505\loch\f31506 Therefore, it is well established law that before thi}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \fs24\insrsid13266025 \hich\af31506\dbch\af31505\loch\f31506 s Court can interfere with the s}{\rtlch\fcs1 \ai\af0\afs24 
\ltrch\fcs0 \fs24\insrsid3692537 \hich\af31506\dbch\af31505\loch\f31506 entence passed by the Learned Magistrate; the }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \fs24\insrsid9403328 \hich\af31506\dbch\af31505\loch\f31506 Appellant}{\rtlch\fcs1 \ai\af0\afs24 
\ltrch\fcs0 \fs24\insrsid3692537 \hich\af31506\dbch\af31505\loch\f31506  must demonstrate that the Learned Magistrate fell into error on one of the following grounds: 
\par }\pard \ltrpar\s16\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3692537 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3692537 \tab 
\par {\listtext\pard\plain\ltrpar \s16 \rtlch\fcs1 \af0 \ltrch\fcs0 \loch\af31506\hich\af31506\dbch\af31505\insrsid3692537 \hich\af31506\dbch\af31505\loch\f31506 (i)\tab}}\pard \ltrpar\s16\qj \fi-567\li1701\ri0\sl360\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin1701\itap0\pararsid2309971 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid3692537 \hich\af31506\dbch\af31505\loch\f31506 Acted upon a w\hich\af31506\dbch\af31505\loch\f31506 
rong principle;}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid3692537\charrsid14238901 \hich\af31506\dbch\af31505\loch\f31506  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid3692537 
\par {\listtext\pard\plain\ltrpar \s16 \rtlch\fcs1 \af0 \ltrch\fcs0 \loch\af31506\hich\af31506\dbch\af31505\insrsid3692537 \hich\af31506\dbch\af31505\loch\f31506 (ii)\tab}\hich\af31506\dbch\af31505\loch\f31506 Allowed}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\insrsid3692537\charrsid14238901 \hich\af31506\dbch\af31505\loch\f31506  extraneous or irrelevant}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid3692537 \hich\af31506\dbch\af31505\loch\f31506  matters to guide or affect him;
\par {\listtext\pard\plain\ltrpar \s16 \rtlch\fcs1 \af0 \ltrch\fcs0 \loch\af31506\hich\af31506\dbch\af31505\insrsid3692537 \hich\af31506\dbch\af31505\loch\f31506 (iii)\tab}\hich\af31506\dbch\af31505\loch\f31506 Mistook the facts;}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \fs24\insrsid3692537\charrsid14238901 \hich\af31506\dbch\af31505\loch\f31506  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid3692537 
\par {\listtext\pard\plain\ltrpar \s16 \rtlch\fcs1 \af0 \ltrch\fcs0 \loch\af31506\hich\af31506\dbch\af31505\insrsid3692537 \hich\af31506\dbch\af31505\loch\f31506 (iv)\tab}\hich\af31506\dbch\af31505\loch\f31506 Failed to take}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \fs24\insrsid3692537\charrsid14238901 \hich\af31506\dbch\af31505\loch\f31506  into account some relevant consideration}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid3692537 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\insrsid3692537\charrsid14238901 
\par }\pard\plain \ltrpar\s2\qj \fi-720\li720\ri0\sb100\sa240\sbauto1\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel1\adjustright\rin0\lin720\itap0\pararsid10369297 \rtlch\fcs1 \ab\af0\afs36\alang1025 \ltrch\fcs0 
\b\fs36\lang3081\langfe3081\cgrid\langnp3081\langfenp3081 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \f31506\fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid9768461\charrsid11677788 [}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\f31506\fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid10637434 1}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \f31506\fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid942157 5}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\f31506\fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid9768461\charrsid11677788 ]}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \b0\f31506\fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid9768461\charrsid11677788 \tab In }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\i\f31506\fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid9768461\charrsid11677788 Sharma v. State}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \b0\i\f31506\fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid11677788\charrsid11677788  }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\b0\f31506\fs24\insrsid11677788\charrsid11677788 [2015] FJCA 178; AAU48.2011 (3 December 2015) }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \b0\f31506\fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid11677788\charrsid11677788 
the Fiji Court of Appeal discussed the approach to be taken by an appellate court when called upon to review the sentence imposed by a lower court. The Court of Appeal held as follows:}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\b0\f31506\fs24\insrsid3692537\charrsid11677788 
\par }\pard\plain \ltrpar\s17\qj \li1134\ri521\sb100\sa240\sbauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin521\lin1134\itap0\pararsid10369297 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang3081\langfe3081\cgrid\langnp3081\langfenp3081 {\rtlch\fcs1 \af39 \ltrch\fcs0 \i\f31506\lang1033\langfe1033\langnp1033\langfenp1033\insrsid11677788 \'93}{\rtlch\fcs1 \af39 \ltrch\fcs0 
\i\f31506\lang1033\langfe1033\langnp1033\langfenp1033\insrsid11677788\charrsid11677788 
[39] It is appropriate to comment briefly on the approach to sentencing that has been adopted by sentencing courts in Fiji. The approach is regulated by the Sentencing and Penalties Decree 2009 (the Sentencing Decree). Section 4(2) of that Decree sets out
 
the factors that a court must have regard to when sentencing an offender. The process that has been adopted by the courts is that recommended by the Sentencing Guidelines Council (UK). In England there is a statutory duty to have regard to the guidelines 
issued by the Council (}{\rtlch\fcs1 \ab\af39 \ltrch\fcs0 \b\i\f31506\ul\lang1033\langfe1033\langnp1033\langfenp1033\insrsid11677788\charrsid11677788 R \endash v- Lee Oosthuizen}{\rtlch\fcs1 \af39 \ltrch\fcs0 
\i\f31506\lang1033\langfe1033\langnp1033\langfenp1033\insrsid11677788\charrsid11677788 
 [2006] 1 Cr. App. R.(S.) 73). However no such duty has been imposed on the courts in Fiji under the Sentencing Decree. The present process followed by the courts in Fiji emanated from the decision of this Court in }{\rtlch\fcs1 \ab\af39 \ltrch\fcs0 
\b\i\f31506\ul\lang1033\langfe1033\langnp1033\langfenp1033\insrsid11677788\charrsid11677788 Naikelekelevesi \endash v- The State}{\rtlch\fcs1 \ab\af39 \ltrch\fcs0 \b\i\f31506\ul\lang1033\langfe1033\langnp1033\langfenp1033\insrsid8805522  }{\rtlch\fcs1 
\af39 \ltrch\fcs0 \i\f31506\lang1033\langfe1033\langnp1033\langfenp1033\insrsid11677788\charrsid11677788 (AAU 61 of 2007; 27 June 2008). As the Supreme Court noted in }{\rtlch\fcs1 \ab\af39 \ltrch\fcs0 
\b\i\f31506\ul\lang1033\langfe1033\langnp1033\langfenp1033\insrsid11677788\charrsid11677788 Qurai \endash v- The State}{\rtlch\fcs1 \af39 \ltrch\fcs0 \i\f31506\lang1033\langfe1033\langnp1033\langfenp1033\insrsid11677788\charrsid11677788 
 (CAV 24 of 2014; 20 August 2015) at paragraph 48:
\par }\pard\plain \ltrpar\qj \li1134\ri521\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin521\lin1134\itap0\pararsid4464780 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 
\f31506\fs22\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \i\fs24\lang1033\langfe1033\langnp1033\insrsid8526346 "}{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 
\i\fs24\lang1033\langfe1033\langnp1033\insrsid11677788\charrsid11677788 The Sentencing and Penalties Decree does not provide specific guidelines as to what methodol
ogy should be adopted by the sentencing court in computing the sentence and subject to the current sentencing practice and terms of any applicable guideline judgment, leaves the sentencing judge with a degree of flexibility as to the sentencing methodolog
y, which might often depend on the complexity or otherwise of every case."}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \i\fs24\lang1033\langfe1033\langnp1033\insrsid11677788\charrsid11677788 
\par [40] In the same decision the Supreme Court at paragraph 49 then briefly described the methodology that is currently used in the courts in Fiji:
\par }{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \i\fs24\lang1033\langfe1033\langnp1033\insrsid11677788\charrsid11677788 "In Fiji, the courts by and large ado
pt a two-tiered process of reasoning where the (court) first considers the objective circumstances of the offence (factors going to the gravity of the crime itself) in order to gauge an appreciation of the seriousness of the offence (tier one) and then co
nsiders all the subjective circumstances of the offender (often a bundle of aggravating and mitigating factors relating to the offender rather than the offence) (tier two) before deriving the sentence to be imposed."}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\i\fs24\lang1033\langfe1033\langnp1033\insrsid11677788\charrsid11677788 
\par [41] The Supreme Court then observed in paragraph 51 that:
\par }{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \i\fs24\lang1033\langfe1033\langnp1033\insrsid11677788\charrsid11677788 
"The two-tiered process, when properly adopted, has the advantage of providing consistency of approach in sentencing and promoting and enhancing judicial accountability _ _ _."}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\i\fs24\lang1033\langfe1033\langnp1033\insrsid11677788\charrsid11677788 
\par }\pard \ltrpar\qj \li1134\ri521\sb100\sa240\sbauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin521\lin1134\itap0\pararsid6323248 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \i\fs24\lang1033\langfe1033\langnp1033\insrsid11677788\charrsid11677788 
[42] To a certain extent the two-tiered approach is suggesti
ve of a mechanical process resembling a mathematical exercise involving the application of a formula. However that approach does not fetter the trial judge's sentencing discretion. The approach does no more than provide effective guidance to ensure that i
n exercising his sentencing discretion the judge considers all the factors that are required to be considered under the various provisions of the Sentencing Decree.
\par }\pard \ltrpar\qj \li1134\ri521\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin521\lin1134\itap0\pararsid6323248 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \b\i\fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid11677788\charrsid11677788 \'85\'85\'85
\'85\'85\'85..
\par }\pard \ltrpar\qj \li1134\ri521\sb240\sa160\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin521\lin1134\itap0\pararsid9720403 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \i\fs24\insrsid11677788\charrsid11677788 [45] In determining whe
ther the sentencing discretion has miscarried this Court does not rely upon the same methodology used by the sentencing judge. The approach taken by this Court is to assess whether in all the circumstances of the case the sentence is one that could reason
a
bly be imposed by a sentencing judge or, in other words, that the sentence imposed lies within the permissible range. It follows that even if there has been an error in the exercise of the sentencing discretion, this Court will still dismiss the appeal if
 
in the exercise of its own discretion the Court considers that the sentence actually imposed falls within the permissible range. However it must be recalled that the test is not whether the Judges of this Court if they had been in the position of the sent
encing judge would have imposed a different sentence. It must be established that the sentencing discretion has miscarried either by reviewing the reasoning for the sentence or by determining from the facts that it is unreasonable or unjust.}{\rtlch\fcs1 
\af39\afs24 \ltrch\fcs0 \i\fs24\insrsid11677788 \'94}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \b\i\fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid9730087\charrsid9730087 
\par }\pard \ltrpar\qj \fi-567\li567\ri0\sb240\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid9720403 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\b\fs24\ul\cf1\chshdng0\chcfpat0\chcbpat8\insrsid6766926\charrsid6766926 Ground 1
\par }\pard \ltrpar\qj \fi-567\li567\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid6766926 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \b\fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid6766926\charrsid6766926 [16]
\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid919187 The first}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid6766926\charrsid6766926  Ground of Appeal against Sentence is that}{
\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \b\fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid6766926\charrsid6766926  }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid6766926 t}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid6766926\charrsid6766926 he Learned }{
\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid554583 Resident }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid6766926\charrsid6766926 
Magistrate erred in law and principle when he failed to apply the correct maximum penalty for the offence when he relied on an older provision of the Act when issuing the Sentence against the Respondent.
\par }\pard \ltrpar\qj \fi-567\li567\ri0\sb240\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid9720403 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \b\fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid6766926 [}{\rtlch\fcs1 
\af39\afs24 \ltrch\fcs0 \b\fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid999433 17}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \b\fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid6766926 ]\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid6766926\charrsid6766926 In the Magistrate\rquote s Court the}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \b\fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid6766926  }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid6766926\charrsid6766926 Respondent}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid6766926  was charged for the offence of Fraudulent Evasion of Duty, }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid6766926 c}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \fs24\insrsid6766926\charrsid12933090 ontrary to Section }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid6766926 139 (b) of the Customs Act. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid5126172 
At the time of its enactment (on 19 June 1986) }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid6766926 Sect}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid5126172 ion 139 of the Customs Act read}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\insrsid6766926  as follows:
\par }\pard\plain \ltrpar\s17\qj \li0\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5126172 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang3081\langfe3081\cgrid\langnp3081\langfenp3081 
{\rtlch\fcs1 \af39 \ltrch\fcs0 \b\cf1\chshdng0\chcfpat0\chcbpat8\insrsid5126172 \tab \tab }{\rtlch\fcs1 \ab\af39 \ltrch\fcs0 \i\f31506\cf1\lang1033\langfe1033\langnp1033\langfenp1033\insrsid5126172\charrsid5126172 139.}{\rtlch\fcs1 \af39 \ltrch\fcs0 
\i\f31506\cf1\lang1033\langfe1033\langnp1033\langfenp1033\insrsid8805522  }{\rtlch\fcs1 \af39 \ltrch\fcs0 \i\f31506\cf1\lang1033\langfe1033\langnp1033\langfenp1033\insrsid5126172\charrsid5126172 
Without limiting any other provision of this Act, a person who-
\par }\pard\plain \ltrpar\qj \li1440\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid5126172 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\ai\af39\afs24 \ltrch\fcs0 \i\fs24\cf1\lang1033\langfe1033\langnp1033\insrsid5126172\charrsid5126172 (a)}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \i\fs24\cf1\lang1033\langfe1033\langnp1033\insrsid8805522  }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\i\fs24\cf1\lang1033\langfe1033\langnp1033\insrsid5126172\charrsid5126172 with intent to defraud the Government of any duty payable thereon, acquires possession of or is in any way concerned
 in dealing with goods which have been unlawfully removed from a bonded warehouse or customs warehouse or which are chargeable with a duty which has not been paid;
\par \line }{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \i\fs24\cf1\lang1033\langfe1033\langnp1033\insrsid5126172\charrsid5126172 (b)}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \i\fs24\cf1\lang1033\langfe1033\langnp1033\insrsid8805522  }{\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \i\fs24\cf1\lang1033\langfe1033\langnp1033\insrsid5126172\charrsid5126172 is, in relation to any goods, in any way knowingly concerned in a fraudulent evasion or attempt at evasion of any duty chargeable thereon;
\par \line }{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \i\fs24\cf1\lang1033\langfe1033\langnp1033\insrsid5126172\charrsid5126172 (c)}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \i\fs24\cf1\lang1033\langfe1033\langnp1033\insrsid8805522  }{\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \i\fs24\cf1\lang1033\langfe1033\langnp1033\insrsid5126172\charrsid5126172 unlawfully and with guilty intent imports any prohibited or restricted import; or
\par \line }{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \i\fs24\cf1\lang1033\langfe1033\langnp1033\insrsid5126172\charrsid5126172 (d)}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \i\fs24\cf1\lang1033\langfe1033\langnp1033\insrsid8805522  }{\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \i\fs24\cf1\lang1033\langfe1033\langnp1033\insrsid5126172\charrsid5126172 unlawfully and with guilty intent exports any prohibited or restricted export,
\par \line is guilty of an offence and is l
iable to a fine not exceeding 3 times the value of the goods or $5,000 whichever is the greater or to imprisonment for 2 years or to both such fine and imprisonment and the goods, if any, which are the subject matter of the offence are liable to forfeitur
e.
\par }\pard \ltrpar\qj \fi-567\li567\ri0\sb240\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid9720403 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\fs24\insrsid5126172\charrsid5126172 [}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \b\fs24\insrsid999433 18}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\fs24\insrsid5126172\charrsid5126172 ]\tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid5126172\charrsid5126172 However, }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\insrsid919187 over the years, the Customs Act, including Section 139, has been}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid5126172\charrsid5126172  was amended}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid919187  on numerous occasions. }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid5126172\charrsid5126172 Section 40 of the Customs (Budget Amendment) Act No. 37 of 2017}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid919187 
 (which came into force on 30 June 2017) introduced further amendments to Section 139.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid5126172 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\fs24\insrsid919187 [}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\fs24\insrsid999433 19}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\fs24\insrsid919187 ]\tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\insrsid919187\charrsid919187 Therefore, as at 28 December 2018, the date of offending in this case, Section 139 of the Customs Act read as follows:}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid919187 
\par }\pard\plain \ltrpar\s17\qj \fi720\li720\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid4003085 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang3081\langfe3081\cgrid\langnp3081\langfenp3081 {\rtlch\fcs1 \ab\af39 \ltrch\fcs0 \i\f31506\cf1\lang1033\langfe1033\langnp1033\langfenp1033\insrsid4003085\charrsid5126172 139.}{\rtlch\fcs1 \af39 \ltrch\fcs0 
\i\f31506\cf1\lang1033\langfe1033\langnp1033\langfenp1033\insrsid8805522  }{\rtlch\fcs1 \af39 \ltrch\fcs0 \i\f31506\cf1\lang1033\langfe1033\langnp1033\langfenp1033\insrsid4003085\charrsid5126172 
Without limiting any other provision of this Act, a person who-
\par }\pard\plain \ltrpar\qj \li1440\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid4003085 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\ai\af39\afs24 \ltrch\fcs0 \i\fs24\cf1\lang1033\langfe1033\langnp1033\insrsid4003085\charrsid5126172 (a)}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \i\fs24\cf1\lang1033\langfe1033\langnp1033\insrsid8805522  }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\i\fs24\cf1\lang1033\langfe1033\langnp1033\insrsid4003085\charrsid5126172 with intent to def
raud the Government of any duty payable thereon, acquires possession of or is in any way concerned in dealing with goods which have been unlawfully removed from a bonded warehouse or customs warehouse or which are chargeable with a duty which has not been
 paid;
\par \line }{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \i\fs24\cf1\lang1033\langfe1033\langnp1033\insrsid4003085\charrsid5126172 (b)}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \i\fs24\cf1\lang1033\langfe1033\langnp1033\insrsid8805522  }{\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \i\fs24\cf1\lang1033\langfe1033\langnp1033\insrsid4003085\charrsid5126172 is, in relation to any goods, in any way knowingly concerned in a fraudulent evasion or attempt at evasion of any duty chargeable thereon;
\par \line }{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \i\fs24\cf1\lang1033\langfe1033\langnp1033\insrsid4003085\charrsid5126172 (c)}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \i\fs24\cf1\lang1033\langfe1033\langnp1033\insrsid8805522  }{\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \i\fs24\cf1\lang1033\langfe1033\langnp1033\insrsid4003085\charrsid5126172 unlawfully and with guilty intent imports any prohibited or restricted import; or
\par \line }{\rtlch\fcs1 \ai\af39\afs24 \ltrch\fcs0 \i\fs24\cf1\lang1033\langfe1033\langnp1033\insrsid4003085\charrsid5126172 (d)}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \i\fs24\cf1\lang1033\langfe1033\langnp1033\insrsid8805522  }{\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \i\fs24\cf1\lang1033\langfe1033\langnp1033\insrsid4003085\charrsid5126172 unlawfully and with guilty intent exports any prohibited or restricted export,
\par \line is guilty of an offence and is liable to a fine not exceeding 3 times the value of the goods or $}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \i\fs24\cf1\lang1033\langfe1033\langnp1033\insrsid4003085 2}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\i\fs24\cf1\lang1033\langfe1033\langnp1033\insrsid4003085\charrsid5126172 5,000 or }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \i\fs24\cf1\lang1033\langfe1033\langnp1033\insrsid4003085 a term of}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\i\fs24\cf1\lang1033\langfe1033\langnp1033\insrsid4003085\charrsid5126172  imprisonment }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \i\fs24\cf1\lang1033\langfe1033\langnp1033\insrsid4003085 not exceeding 10}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\i\fs24\cf1\lang1033\langfe1033\langnp1033\insrsid4003085\charrsid5126172  years or both }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \i\fs24\cf1\lang1033\langfe1033\langnp1033\insrsid4003085 and the goods}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\i\fs24\cf1\lang1033\langfe1033\langnp1033\insrsid4003085\charrsid5126172 , if any, which are the subject matter of the offence are liable to forfeiture.
\par }\pard \ltrpar\qj \fi-567\li567\ri0\sb240\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid9720403 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid4003085\charrsid919187 
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \b\fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid2844145\charrsid9008160 [}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \b\fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid942157 2}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\b\fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid999433 0}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \b\fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid8782210\charrsid9008160 ] }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\b\fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid9008160\charrsid9008160 \tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid2040557\charrsid2040557 In this case, it is clear that the }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid2040557\charrsid2040557 Learned Resident Magistrate}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid2040557\charrsid2040557  has }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid2040557 made reference to Section 139 as it stood in its original form. He has failed to consider the fact that the said Section had been amended on several occasions, with the latest amendment }{\rtlch\fcs1 
\af39\afs24 \ltrch\fcs0 \fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid4795176 being by virtue of }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid4795176\charrsid5126172 Section 40 of the Customs (Budget Amendment) Act No. 37 of 2017}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \fs24\insrsid4795176  (}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid4795176 as at the date of offending 28 December 2018). }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid2040557 
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \b\fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid4795176 [}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \b\fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid999433 21}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\b\fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid4795176 ]\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid4795176\charrsid9188498 
The Counsel for the Respondent submitted that the charge filed against the Respondent should have made mention of the}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid9188498\charrsid9188498  latest amendment to S}{
\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid4795176\charrsid9188498 ection }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid9188498\charrsid9188498 139 of the Customs Act.}{\rtlch\fcs1 
\af39\afs24 \ltrch\fcs0 \b\fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid9188498  }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid9188498\charrsid9188498 This may have been so. However, it was incumbent on the}{\rtlch\fcs1 
\af39\afs24 \ltrch\fcs0 \b\fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid9188498  }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9188498\charrsid2040557 Learned Resident Magistrate}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9188498 
 to consider the law as it stood as at the date of offending.}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4795176 
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \b\fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid9188498 [}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \b\fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid999433 22}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\b\fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid9188498 ]\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid9188498\charrsid9188498 
In fact, when perusing the Sentencing Submissions filed by the Appellant [Vide Sentencing Submissions}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid9188498  from pages 83-92 }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\lang1033\langfe1033\langnp1033\insrsid9188498 of the Magistrate\rquote s Court Record], it is clear that due reference has been made }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\lang1033\langfe1033\langnp1033\insrsid16588001 
by the Counsel for the Appellant }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\lang1033\langfe1033\langnp1033\insrsid9188498 to the }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid9188498 latest amendment to }{\rtlch\fcs1 
\af39\afs24 \ltrch\fcs0 \fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid9188498\charrsid9188498 Section 139 of the Customs Act}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid9188498 .
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \b\fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid4795176 [}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \b\fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid999433 23}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\b\fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid4795176 ]\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid4795176\charrsid4795176 Therefore, the}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\b\fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid4795176  }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid4795176 first}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid4795176\charrsid6766926  Ground of Appeal against Sentence}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid4795176 
 has merit. I agree with the contention of the Appellant that if the }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4795176\charrsid2040557 Learned Resident Magistrate}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4795176  }{\rtlch\fcs1 
\af39\afs24 \ltrch\fcs0 \fs24\insrsid16588001 had considered }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4795176 Section 139 of the Customs Act}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid16588001  as amended at the time}{\rtlch\fcs1 
\af39\afs24 \ltrch\fcs0 \fs24\insrsid4795176 , it was }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid16588001 likely}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4795176  that he would have imposed a higher term of imprisonment and a greater fine
 on the Respondent. 
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \b\fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid13923462 [24]\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid13923462\charrsid13923462 
For the purpose of clarity it needs to be mentioned that}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \b\fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid13923462  }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid13923462\charrsid9188498 Section 139 of the Customs Act}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid13923462  was further amended}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid15534214  by }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid15534214\charrsid5126172 Customs (Budget Amendment) Act No}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid15534214 . 14 of 20
19, which came into force on 1 August 2019. The Principal Act was amended by inserting the portion }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\i\fs24\insrsid15534214\charrsid15534214 \'93whichever is greater\'94,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\insrsid15534214  after }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \i\fs24\cf1\lang1033\langfe1033\langnp1033\insrsid15534214\charrsid5126172 is guilty of an offence and is liable to a fine not exceeding 3 times the value of the goods or $}{\rtlch\fcs1 
\af39\afs24 \ltrch\fcs0 \i\fs24\cf1\lang1033\langfe1033\langnp1033\insrsid15534214 2}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \i\fs24\cf1\lang1033\langfe1033\langnp1033\insrsid15534214\charrsid5126172 5,000}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\i\fs24\cf1\lang1033\langfe1033\langnp1033\insrsid15534214 . }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \i\fs24\cf1\lang1033\langfe1033\langnp1033\insrsid13923462 
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \b\fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid15534214 [25]\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid15534214\charrsid15534214 However, }{\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid15534214 this amendment would not be applicable in respect of the instant charge against the Respondent, }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid15534214\charrsid15534214 as}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid15534214 
 the date of offending in this case was 28 December 2018, which was prior to the said amendment.}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid15534214 
\par }\pard \ltrpar\qj \fi-567\li567\ri0\sb240\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid9188498 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \b\fs24\ul\cf1\chshdng0\chcfpat0\chcbpat8\insrsid9188498 Ground 2}{
\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \b\fs24\ul\cf1\chshdng0\chcfpat0\chcbpat8\insrsid9188498\charrsid6766926 
\par }\pard \ltrpar\qj \fi-567\li567\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid9188498 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \b\fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid9188498\charrsid9188498 [}{
\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \b\fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid15683634 26}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \b\fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid9188498\charrsid9188498 ]\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid9188498\charrsid9188498 The second Ground of Appeal against Sentence is that }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9188498\charrsid9188498 the Learned }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid554583 Resident }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9188498\charrsid9188498 Magistrate erred in law and principle in failing to consider the powers of the Magistrate}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9188498 
\rquote }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9188498\charrsid9188498 s to impose any fine or any sentence of imprisonment which may be imposed under the Customs Laws on any person convicted of the offence.
\par }\pard \ltrpar\qj \fi-567\li567\ri0\sb240\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid9188498 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \b\fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid2040557 [}{\rtlch\fcs1 
\af39\afs24 \ltrch\fcs0 \b\fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid15683634 27}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \b\fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid2040557 ]\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid3673963\charrsid3673963 Section 172 of the Customs Act makes reference to jurisdiction of Resident Magistrate\rquote s. The Section is reproduced below:}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\b\fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid8979701 
\par }\pard\plain \ltrpar\s17\qj \li1440\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid3673963 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang3081\langfe3081\cgrid\langnp3081\langfenp3081 {\rtlch\fcs1 \ab\af39 \ltrch\fcs0 \i\f31506\cf1\lang1033\langfe1033\langnp1033\langfenp1033\insrsid3673963\charrsid3673963 172}{\rtlch\fcs1 \af39 \ltrch\fcs0 
\i\f31506\cf1\lang1033\langfe1033\langnp1033\langfenp1033\insrsid3673963\charrsid3673963 .-(1) If
 any resident magistrate hears and determines any prosecution for any offence under the customs laws, then, notwithstanding anything contained in any other Act, he shall have jurisdiction to impose any fine or any sentence of imprisonment which may be imp
osed under the customs laws on any person convicted of the offence.
\par }\pard\plain \ltrpar\qj \li1440\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid3673963 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 
\f31506\fs22\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \i\fs24\cf1\lang1033\langfe1033\langnp1033\insrsid3673963\charrsid3673963 
(2) Without prejudice to the powers of any other court of competent jurisdiction, any proceedings for condemnation or for the recovery of any duty or other sum payable under the customs law
s may be heard and determined, without limit of amount, by a resident magistrate.
\par }\pard \ltrpar\qj \fi-567\li567\ri0\sb240\sa160\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid9188498 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \b\fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid9188498 [}{
\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \b\fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid15683634 28}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \b\fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid9188498 ]\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid3673963\charrsid3673963 It is manifest from the reading of the above provisions that the Customs}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid3673963  Act grants}{\rtlch\fcs1 
\af39\afs24 \ltrch\fcs0 \fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid3673963\charrsid3673963  jurisdiction to }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid3673963 a }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid3673963\charrsid3673963 Resident Magistrate}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid3673963  to impose }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\cf1\lang1033\langfe1033\langnp1033\insrsid3673963\charrsid3673963 any fine or any sentence of imprisonment which may be imposed under the customs laws}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\cf1\lang1033\langfe1033\langnp1033\insrsid3673963 
, on any person convicted of an}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\cf1\lang1033\langfe1033\langnp1033\insrsid3673963\charrsid3673963  offence}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\cf1\lang1033\langfe1033\langnp1033\insrsid3673963 , }{
\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\cf1\lang1033\langfe1033\langnp1033\insrsid3673963\charrsid3673963 notwithstanding anything contained in any other Act.}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\cf1\lang1033\langfe1033\langnp1033\insrsid9188498 

\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \b\fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid3673963 [}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \b\fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid15683634 29}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\b\fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid3673963 ]\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid3673963\charrsid3673963 Therefore, this Section would enable}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\b\fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid3673963  }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid3673963 a }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid3673963\charrsid3673963 
Resident Magistrate}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid3673963  to impose a}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\cf1\lang1033\langfe1033\langnp1033\insrsid3673963\charrsid3673963 
 fine or sentence of imprisonment}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\cf1\lang1033\langfe1033\langnp1033\insrsid3673963  over and above the regular }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\cf1\lang1033\langfe1033\langnp1033\insrsid554583 
sentences a }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid554583\charrsid3673963 Resident Magistrate}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid554583  could impose}{\rtlch\fcs1 
\af39\afs24 \ltrch\fcs0 \fs24\cf1\lang1033\langfe1033\langnp1033\insrsid3673963  in terms of the provisions of Section 7 of the }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid3673963\charrsid9391260 Criminal}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid3673963  Procedure Act.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \b\fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid554583 [}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \b\fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid15683634 30}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\b\fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid554583 ]\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid554583 Therefore, this}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid554583\charrsid6766926  Ground of Appeal against Sentence}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid554583  also has merit.
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid12595078 
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \b\fs24\ul\cf1\chshdng0\chcfpat0\chcbpat8\insrsid554583\charrsid554583 Ground 3}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\ul\cf1\chshdng0\chcfpat0\chcbpat8\insrsid554583\charrsid554583 
\par }\pard \ltrpar\qj \fi-567\li567\ri0\sa160\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid9188498 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \b\fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid554583 [}{\rtlch\fcs1 
\af39\afs24 \ltrch\fcs0 \b\fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid15683634 31}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \b\fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid554583 ]\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid554583 The final}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid554583\charrsid6766926  Ground of Appeal against Sentence is that}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid554583  }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid554583 t}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid554583\charrsid7879466 he Learned }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid554583 
Resident }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid554583\charrsid7879466 Magistrate erred in law and principle by failing to take into account any aggravating factors}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid554583 . 
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \b\fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid554583 [}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \b\fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid15683634 32}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\b\fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid554583 ]\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid554583\charrsid554583 When examining the sentence imposed by the}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\b\fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid554583  }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid554583\charrsid7879466 Learned }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid554583 Resident }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid554583\charrsid7879466 Magistrate}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid554583  in this case, it is clear that he has made no reference to any aggravating factors in his sentence}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid13595208 , although reference has been made to certain aggravating factors in the }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid13595208\charrsid9188498 Sentencing Submissions filed by the Appellant}{
\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid13595208 . 
\par }\pard \ltrpar\qj \fi-567\li567\ri0\sb240\sa160\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid13595208 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \b\fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid13595208 [}{
\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \b\fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid15683634 33}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \b\fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid13595208 ]\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid13595208 Therefore, this}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid13595208\charrsid6766926  Ground of Appeal against Sentence}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid13595208  also has merit.
\par }\pard \ltrpar\qj \fi-567\li567\ri0\sa160\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid9188498 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \b\fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid2844145 [}{\rtlch\fcs1 
\af39\afs24 \ltrch\fcs0 \b\fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid942157 3}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \b\fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid15683634 4}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\b\fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid1663226 ]\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid5781111 Considering the aforesaid,}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid657842  I}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid3692537\charrsid3692537  am of the opinion that}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid8462496  }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid13595208 this}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid4523407  A}{\rtlch\fcs1 
\af39\afs24 \ltrch\fcs0 \fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid8462496 ppeal against s}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid3692537\charrsid3692537 entence }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid13595208 should be allowed. }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid16588001 
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \b\fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid15683634 [35}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \b\fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid16588001 ]\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid13595208 However, the Respondent ha}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid15008520 s already made payment of the $}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid13595208 4000.00 fine imposed on him}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid15008520 . It has also been confirmed that}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid13595208  }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid16588001 the two vehicles which were the subject matter of the }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid15008520 offence}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid16588001  have}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid15008520 
 now been forfeited in terms of }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid15008520\charrsid9188498 Section 139 of the Customs Act}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid15008520 .}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid16588001  }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid15008520 The}{\rtlch\fcs1 
\af39\afs24 \ltrch\fcs0 \fs24\insrsid13595208  }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid15008520 operational period }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid13595208 of }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid15008520 the }{
\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid13595208 18}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid13595208\charrsid7497009  months }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid15008520 term of }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid13595208\charrsid7497009 impriso}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid13595208 nment }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid3561595 which was imposed on the Respondent, }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid15008520 which was}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid13595208  suspended for 3 years}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid15008520 , would lapse }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid13595208 
on 27 November 2023. }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid15008520  }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid13595208 
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \b\fs24\insrsid13595208\charrsid13595208 [}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \b\fs24\insrsid999433 33}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \b\fs24\insrsid13595208\charrsid13595208 ]}{\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \fs24\insrsid13595208 \tab Therefore, this Court is not inclined to }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid15008520 vary the sentence or to }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid13595208 impose a higher sentence on }{
\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid1841117 the Respondent}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid13595208  at this stage. In any event, even the Appellant }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid1841117 is}{\rtlch\fcs1 
\af39\afs24 \ltrch\fcs0 \fs24\insrsid13595208  not insisting on imposing a higher sentence on }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid15008520 the Respondent}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid8141355  at this stage. Their}{
\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid13595208  }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid1841117 primary }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid7149870 objective for filing of this appeal}{\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \fs24\insrsid13595208  was }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid7149870 to obtain an order of}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid15008520  Court }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid8141355 
setting out}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid13595208  the correct}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid1841117  position of the law }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid15008520 as it stands today}{\rtlch\fcs1 
\af39\afs24 \ltrch\fcs0 \fs24\insrsid1841117 .}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\cf1\chshdng0\chcfpat0\chcbpat8\insrsid3692537 
\par }\pard \ltrpar\qj \fi-567\li567\ri-46\sa240\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin-46\lin567\itap0\pararsid2578257 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \b\fs24\ul\insrsid8133825\charrsid1402926 Conclusion }{\rtlch\fcs1 
\af39\afs24 \ltrch\fcs0 \fs24\ul\insrsid8133825\charrsid1402926 
\par }\pard \ltrpar\qj \fi-567\li567\ri0\sa240\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid10506132 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\langnp1033\insrsid4266296 [}{\rtlch\fcs1 
\af39\afs24 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\langnp1033\insrsid942157 34}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\langnp1033\insrsid3692537\charrsid3692537 ]}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\lang1033\langfe1033\langnp1033\insrsid3692537 \tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\lang1033\langfe1033\langnp1033\insrsid12745122 Accordingly}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\lang1033\langfe1033\langnp1033\insrsid8782210 
, I conclude that this A}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\lang1033\langfe1033\langnp1033\insrsid10506132\charrsid10506132 ppeal}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \b\fs24\lang1033\langfe1033\langnp1033\insrsid10506132\charrsid10506132  }{
\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\lang1033\langfe1033\langnp1033\insrsid13788584 against sentence be}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\lang1033\langfe1033\langnp1033\insrsid9599711  allowed}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\lang1033\langfe1033\langnp1033\insrsid10506132\charrsid10506132 .  
\par }\pard \ltrpar\qj \fi-567\li567\ri-46\sa160\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin-46\lin567\itap0\pararsid4609784 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \b\fs24\ul\insrsid8133825 FINAL ORDERS}{\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \b\fs24\ul\insrsid4609784\charrsid1402926  }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\ul\insrsid4609784\charrsid1402926 
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \b\fs24\insrsid10103808 [}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \b\fs24\insrsid942157 35}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \b\fs24\insrsid4609784 ]\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid4609784\charrsid3236396 In light of the above}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4609784 , the final orders of this Court are as follows:
\par }\pard \ltrpar\qj \fi-567\li1134\ri521\sa160\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin521\lin1134\itap0\pararsid4609784 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4609784\charrsid10825619 1.}{\rtlch\fcs1 
\af39\afs24 \ltrch\fcs0 \b\fs24\insrsid4609784  \tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9599711 Appeal is allowed}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid10506132 .}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid10506132\charrsid10506132 
\par }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid10506132 2.\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4609784 The }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4609784\charrsid10825619 
conviction and sentence imposed by the Learned Magistrate Magistrate\rquote s Court of }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid9599711 Lautoka}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid5582391  }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 
\fs24\insrsid9599711 in }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang3081\langfe5129\langfenp5129\insrsid9599711 Private Prosecution Case No. 35 of 2019}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang3081\langfe5129\langfenp5129\insrsid6056022  }{
\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4609784\charrsid10825619 is }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid10506132 affirmed}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4609784\charrsid10825619 .}{\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \fs24\insrsid9599711  }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \fs24\insrsid4609784 
\par }\pard\plain \ltrpar\s16\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15422866 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 
\fs22\lang1033\langfe1033\loch\af31506\hich\af31506\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \b\fs24\lang1033\langfe5129\dbch\af0\langfenp5129\insrsid5912813\charrsid15422866 
\par }\pard\plain \ltrpar\qc \li0\ri0\widctlpar\tqc\tx4513\tqr\tx9026\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15422866 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {
\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \b\fs24\lang3081\langfe5129\langfenp5129\insrsid3883941\charrsid15422866 Riyaz Hamza}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \b\fs24\lang3081\langfe5129\langfenp5129\insrsid15876847\charrsid15422866 
\par }\pard \ltrpar\qc \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15422866 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \b\fs24\lang3081\langfe5129\langfenp5129\insrsid15876847\charrsid15422866 JUDGE
\par }\pard \ltrpar\qc \li0\ri0\sa160\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15422866 {\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \b\fs24\insrsid3883941\charrsid15422866 HIGH COURT OF FIJI
\par }\pard\plain \ltrpar\s16\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15422866 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 
\fs22\lang1033\langfe1033\loch\af31506\hich\af31506\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\fs24\ul\lang1033\langfe5129\dbch\af0\langfenp5129\insrsid2716212 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\fs24\ul\lang1033\langfe5129\dbch\af0\langfenp5129\insrsid942157 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\ul\lang1033\langfe5129\dbch\af0\langfenp5129\insrsid13447555\charrsid919352 AT SUVA}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\ul\lang1033\langfe5129\dbch\af0\langfenp5129\insrsid15876847\charrsid919352 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang1033\langfe5129\dbch\af0\langfenp5129\insrsid11745668 Dated this}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang1033\langfe5129\dbch\af0\langfenp5129\insrsid16215546\charrsid919352  }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \fs24\lang1033\langfe5129\dbch\af0\langfenp5129\insrsid919352\charrsid919352 6}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang1033\langfe5129\super\dbch\af0\langfenp5129\insrsid2637554\charrsid919352 th}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang1033\langfe5129\dbch\af0\langfenp5129\insrsid2637554\charrsid919352  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang1033\langfe5129\dbch\af0\langfenp5129\insrsid16735746\charrsid919352 Day of }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang1033\langfe5129\dbch\af0\langfenp5129\insrsid919352\charrsid919352 January 2023}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang1033\langfe5129\dbch\af0\langfenp5129\insrsid15876847\charrsid919352 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\fs24\lang1033\langfe5129\dbch\af0\langfenp5129\insrsid2716212\charrsid10432575 
\par }\pard \ltrpar\s16\ql \li0\ri0\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15422866 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\fs24\lang1033\langfe5129\dbch\af0\langfenp5129\insrsid15876847\charrsid10432575 
Solicitor}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\fs24\lang1033\langfe5129\dbch\af0\langfenp5129\insrsid5202151 s}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\fs24\lang1033\langfe5129\dbch\af0\langfenp5129\insrsid15876847\charrsid10432575  for the }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \b\fs24\lang1033\langfe5129\dbch\af0\langfenp5129\insrsid9403328 Appellant}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\fs24\lang1033\langfe5129\dbch\af0\langfenp5129\insrsid15876847\charrsid10432575 \tab :\tab }{\rtlch\fcs1 \af39\afs24 
\ltrch\fcs0 \b\fs24\dbch\af0\insrsid1598735 Office of the Fiji Revenue and Customs Service}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \b\fs24\dbch\af0\insrsid919352 , Suva}{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \b\fs24\dbch\af0\insrsid1598735 .}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \b\fs24\insrsid15876847\charrsid10432575 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\fs24\lang1033\langfe5129\dbch\af0\langfenp5129\insrsid15876847\charrsid10432575 Solicitor}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\fs24\lang1033\langfe5129\dbch\af0\langfenp5129\insrsid5202151 s}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \b\fs24\lang1033\langfe5129\dbch\af0\langfenp5129\insrsid15876847\charrsid10432575  for the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\fs24\lang1033\langfe5129\dbch\af0\langfenp5129\insrsid10583434  Respondent}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \b\fs24\lang1033\langfe5129\dbch\af0\langfenp5129\insrsid16215546\charrsid10432575 :\tab }{\rtlch\fcs1 \af39\afs24 \ltrch\fcs0 \b\fs24\dbch\af0\insrsid1598735 Nand Lawyers, Barristers and Solicitors, Lautoka}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \b\fs24\lang1033\langfe5129\dbch\af0\langfenp5129\insrsid1598735 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\fs24\lang1033\langfe5129\dbch\af0\langfenp5129\insrsid1598735\charrsid10432575  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\insrsid340937\charrsid15876847 
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