Ripon v PP

JurisdictionSingapore
JudgeAedit Abdullah J
Judgment Date11 October 2022
Docket NumberMagistrate's Appeal No 9104 of 2022
CourtHigh Court (Singapore)
Ripon
and
Public Prosecutor

[2022] SGHC 255

Aedit Abdullah J

Magistrate's Appeal No 9104 of 2022

General Division of the High Court

Criminal Procedure and Sentencing — Sentencing — Principles — Appellant charged with dealing with duty unpaid cigarettes — Whether sentence imposed was manifestly excessive

Criminal Procedure and Sentencing — Sentencing — Principles — Sentencing framework — Appeal against sentence imposed for dealing with duty unpaid cigarettes under s 128I(1)(b) punishable under s 128L(4) Customs Act (Cap 70, 2004 Rev Ed) — Whether sentencing frameworks previously laid down should be followed — Sections 128I(1)(b) and 128L(4) Customs Act (Cap 70, 2004 Rev Ed)

Held, dismissing the appeal:

(1) The thrust of the appellant's appeal was on the ground of parity. An accomplice received the duty unpaid cigarettes from him. The accomplice pleaded guilty to a charge similar to that of the Excise Duty Charge and was sentenced to a lower sentence of two months' imprisonment. However, there were sufficient differentiating factors to distinguish the appellant from the accomplice, including the role played by the appellant. The sentence was not manifestly excessive: at [1] and [4].

(2) In arriving at the sentence in respect of the Excise Duty Charge, the DJ relied on PP v Pang Shuo[2016] 3 SLR 903 (“Pang Shuo”) and Wong Jing Ho Samuel v PP[2022] 3 SLR 1009 (“Wong Jing Ho”). Pang Shuo laid down a graphical curve to indicate the sentences to be imposed for offences punishable under s 128L(4) of the Customs Act. This was extended by Wong Jing Ho to cover offences under s 128I(1)(b) punishable under the same punishment provision of the Customs Act. Following the decision of the Court of Appeal in PP v Takaaki Masui[2022] 1 SLR 1033 at [15], the approach taken in Pang Shuo was overly complex and technical. Graphical curves could give a semblance of predictability and precision, but these came at the expense of judgment and consideration of circumstances: at [6].

(3) Parties and the lower courts should avoid using the graph in Pang Shuo and derivations from it. Nonetheless, first instance courts should approach sentencing in a way that was consistent and principled. Reference could be had to specific sentences imposed in other cases, for guidance, even if these used the framework in Pang Shuo and Wong Jing Ho, subject to consideration of the individual circumstances of the defendant before the court. If no such cases were available, pending the laying down of a revised framework, reference could be had to the sentence that would have been imposed under the Pang Shuo framework, but care had to be taken in every case to consider the matter in terms of the usual criteria of culpability, harm and proportionality, and to adjust the sentence accordingly: at [7].

Case(s) referred to

PP v Pang Shuo [2016] 3 SLR 903 (not folld)

PP v Takaaki Masui [2022] 1 SLR 1033 (folld)

Wong Jing Ho Samuel v PP [2022] 3 SLR 1009 (not folld)

Facts

The appellant claimed trial to two charges under s 128I(1)(b) punishable under s 128L(4) of the Customs Act (Cap 70, 2004 Rev Ed) (“Customs Act”). Both charges pertained to duty unpaid cigarettes that he had dealt with. The first charge concerned the amount of excise duty that was not paid (“Excise Duty Charge”). The second charge related to the amount of unpaid Goods and Services Tax. The appellant was convicted of both charges and imposed a global sentence of three months and one week's imprisonment. In respect of the Excise Duty Charge, the district judge (“DJ”) imposed a sentence of three months and one week. A sentence of three weeks' imprisonment was imposed for the remaining charge, which was ordered to run concurrently. The...

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