District Judge Soh Tze Bian:
Introduction
The accused persons (APs) are:w Han Ong Guan @ Hanw Ong Juan (B1) who is a 72-year-old male Singaporean. B1 is the father of the second accused (B2) and, at the material time was, and still is, the chairman and director of Cheng Fong Company Pte Ltd (CF); and Jeremy Han Wan Kwang (B2) who is a 35-year-old male Singaporean. B2 is the son of B1 and was a CF director during the material time.
Charges
B1 and B2 each claimed trial to 35 charges which for ease of reference have been categorised into 7 groups (a) to (g) below with B1’s DAC numbers been placed above B2’s DAC numbers as follows: 7 charges in 1st to 6th and 27th charge for 6 Toyota Mark X cars
| |
|
|
| Charge No. | DAC No. | Offence / Section |
| 1 | 13302/09 13267/09 | Conspiracy to fraudulently evade excise duty payment in respect of four (4) Toyota Mark X cars bearing chassis nos. GRX120-0035415, GRX120-0034288, GRX-120-0034447 and GRX 120-0035386 with underpayment of excise duty of approximately $3,796, which charge is an offence punishable under section 130(1)(f) of the Customs Act, Chapter 70 (2004 Rev Ed) read with section 109 of the Penal Code |
| 2 | 13303/09 13268/09 | Conspiracy to fraudulently evade Goods and Services Tax, by virtue of sections 26 and 77 of the Goods and Services Tax Act, Chapter 117A, in respect of four (4) Toyota Mark X cars bearing chassis nos. GRX120-0035415, GRX120-0034288, GRX-120-0034447 and GRX 120-0035386 with underpayment of GST of approximately $1.138.80 which charge is an offence punishable under section 130(1)(f) of the Customs Act, Chapter 70 (2004 Rev Ed) read with section 109 of the Penal Code |
| 3 | 13304/09 13269/09 | Conspiracy to fraudulently evade excise duty payment in respect of a Toyota Mark X car bearing chassis no. GRX120-0035427 with underpayment of excise duty of approximately $953.60 which charge is an offence punishable under section 130(1)(f) of the Customs Act, Chapter 70 (2004 Rev Ed) read with section 109 of the Penal Code |
| 4 | 13305/09 13270/09 | Conspiracy to fraudulently evade Goods and Services Tax, by virtue of sections 26 and 77 of the Goods and Services Tax Act, Chapter 117A, a Toyota Mark X car bearing chassis no. GRX120-0035427 with underpayment of GST of approximately $286.08 which charge is an offence punishable under section 130(1)(f) of the Customs Act, Chapter 70 (2004 Rev Ed) read with section 109 of the Penal Code |
| 5 | 13306/09 13271/09 | Conspiracy to fraudulently evade excise duty payment in respect of a Toyota Mark X car bearing chassis no. GRX120-0035412 with underpayment of excise duty of approximately $1,082.40 which charge is an offence punishable under section 130(1)(f) of the Customs Act, Chapter 70 (2004 Rev Ed) read with section 109 of the Penal Code |
| 6 | 13307/09 13272/09 | Conspiracy to fraudulently evade Goods and Services Tax, by virtue of sections 26 and 77 of the Goods and Services Tax Act, Chapter 117A, a Toyota Mark X car bearing chassis no. GRX120-0035412 with underpayment of GST of approximately $324.72 which charge is an offence punishable under section 130(1)(f) of the Customs Act, Chapter 70 (2004 Rev Ed) read with section 109 of the Penal Code |
| 27 | 13328/09 13293/09 | Did knowingly furnish $64,888 to A Value Trading Pte Ltd, pursuant to a common intention, for the purchase of six (6) Toyota Mark X cars at an under-declared value which charge is an offence under section 132 of the Customs Act, Chapter 70 (2004 Rev Ed) read with section 34 of the Penal Code |
3 charges in 7th, 8th and 29th charges for 5 Toyota Wish cars | |
|
|
| Charge No. | DAC No. | Offence / Section |
| 7 | 13308/09 13273/09 | Conspiracy to fraudulently evade excise duty payment in respect of five (5) Toyota Wish cars bearing chassis nos. ZNE100249115, ZNE100249321, ZNE100249376, ZNE100249306 and ZNE100249176 with underpayment of excise duty of approximately $2.905.30 which charge is an offence punishable under section 130(1)(f) of the Customs Act, Chapter 70 (2004 Rev Ed) read with section 109 of the Penal Code |
| 8 | 13309/09 13274/09 | Conspiracy to fraudulently evade Goods and Services Tax, by virtue of sections 26 and 77 of the Goods and Services Tax Act, Chapter 117A, five (5) Toyota Wish cars bearing chassis nos. ZNE100249115, ZNE100249321, ZNE100249376, ZNE100249306 and ZNE100249176 with underpayment of GST of approximately $871.59 which charge is an offence punishable under section 130(1)(f) of the Customs Act, Chapter 70 (2004 Rev Ed) read with section 109 of the Penal Code |
| 29 | 13330/09 13295/09 | Did knowingly furnish $138,640 to A Value Trading Pte Ltd, pursuant to a common intention, for the purchase of five (5) Toyota Wish cars at an under-declared value which charge is an offence under section 132 of the Customs Act, Chapter 70 (2004 Rev Ed) read with section 34 of the Penal Code |
3 charges in 15th, 16th and 28th charges for a Toyota Harrier car | |
|
|
| Charge No. | DAC No. | Offence / Section |
| 15 | 13316/09 13281/09 | Conspiracy to fraudulently evade excise duty payment in respect of a Toyota Harrier car bearing chassis no. ACU300035945 with underpayment of excise duty of approximately $1,217.10 which charge is an offence punishable under section 130(1)(f) of the Customs Act, Chapter 70 (2004 Rev Ed) read with section 109 of the Penal Code |
| 16 | 13317/09 13282/09 | Conspiracy to fraudulently evade Goods and Services Tax, by virtue of sections 26 and 77 of the Goods and Services Tax Act, Chapter 117A, a Toyota Harrier car bearing chassis no. ACU300035945 with underpayment of GST of approximately $365.13 which charge is an offence punishable under section 130(1)(f) of the Customs Act, Chapter 70 (2004 Rev Ed) read with section 109 of the Penal Code |
| 28 | 13329/09 13294/09 | Did knowingly furnish $138,640 to A Value Trading Pte Ltd, pursuant to a common intention, for the purchase of a Toyota Harrier car at an under-declared value which charge is an offence under section 132 of the Customs Act, Chapter 70 (2004 Rev Ed) read with section 34 of the Penal Code |
5 charges in 9th, 10th, 13th, 14th and 31st charges for 3 Toyota Isis cars | |
|
|
| Charge No. | DAC No. | Offence / Section |
| 9 | 13310/09 13275/09 | Conspiracy to fraudulently evade excise duty payment in respect of a Toyota Isis car bearing chassis no. ZNM100013307 with underpayment of excise duty of approximately $436.10 which charge is an offence punishable under section 130(1)(f) of the Customs Act, Chapter 70 (2004 Rev Ed) read with section 109 of the Penal Code |
| 10 | 13311/09 13276/09 | Conspiracy to fraudulently evade Goods and Services Tax, by virtue of sections 26 and 77 of the Goods and Services Tax Act, Chapter 117A, a Toyota Isis car bearing chassis no. ZNM100013307 with underpayment of GST of approximately $130.83 which charge is an offence punishable under section 130(1)(f) of the Customs Act, Chapter 70 (2004 Rev Ed) read with section 109 of the Penal Code |
| 13 | 13314/09 13279/09 | Conspiracy to fraudulently evade excise duty payment in respect of two (2) Toyota Isis cars bearing chassis nos. ZNM10013306 and ZNM10011775 with underpayment of excise duty of approximately $767.20 which charge is an offence punishable under section 130(1)(f) of the Customs Act, Chapter 70 (2004 Rev Ed) read with section 109 of the Penal Code |
| 14 | 13315/09 13280/09 | Conspiracy to fraudulently evade Goods and Services Tax, by virtue of sections 26 and 77 of the Goods and Services Tax Act, Chapter 117A, two (2) Toyota Isis cars bearing chassis nos. ZNM10013306 and ZNM10011775 with underpayment of GST of approximately $230.16 which charge is an offence punishable under section 130(1)(f) of the Customs Act, Chapter 70 (2004 Rev Ed) read with section 109 of the Penal Code |
| 31 | 13332/09 13297/09 | Did knowingly furnish $9,926 to A Value Trading Pte Ltd, pursuant to a common intention, for the purchase of three (3) Toyota Isis cars at an under-declared value which charge is an offence under section 132 of the Customs Act, Chapter 70 (2004 Rev Ed) read with section 34 of the Penal Code |
9 Charges in 11th, 12th, 23rd to 26th, 30th, 32nd to 33rd charges for 7 Honda Accord cars | |
|
|
| Charge No. | DAC No. | Offence / Section |
| 11 | 13312/09 13277/09 | Conspiracy to fraudulently evade excise duty payment in respect of three (3) Honda Accord cars bearing chassis nos. CL73102087, CL73102088 and CL73102089 with underpayment of excise duty of approximately $2,228.64 which charge is an offence punishable under section 130(1)(f) of the Customs Act, Chapter 70 (2004 Rev Ed) read with section 109 of the Penal Code |
| 12 | 13313/09 13278/09 | Conspiracy to fraudulently evade Goods and Services Tax, by virtue of sections 26 and 77 of the Goods and Services Tax Act, Chapter 117A, three (3) Honda Accord cars bearing chassis nos. CL73102087, CL73102088 and CL73102089 with underpayment of GST of approximately $668.59 which charge is an offence punishable under section 130(1)(f) of the Customs Act, Chapter 70 (2004 Rev Ed) read with section 109 of the Penal Code |
| 23 | 13324/09 13289/09 | Conspiracy to fraudulently evade excise duty payment in respect of two (2) Honda Accord cars bearing chassis nos. CL73102910 and CL73102911 with underpayment of excise duty of approximately $1,428.80 which charge is an offence punishable under 130(1)(f) of the Customs Act, Chapter 70 (2004 Rev Ed) read with section 109 of the Penal Code |
| 24 | 13325/09 13290/09 | Conspiracy to fraudulently evade Goods and Services Tax, by virtue of sections 26 and 77 of the Goods and Services Tax Act, Chapter 117A, two (2) Honda Accord cars bearing chassis nos. CL73102910 and
|
...
