Where the theft of items of significant heritage, scientific and cultural value involves pre-planned and skilfully executed conduct motivated by financial gain, the seriousness of the offence and the need for general deterrence may properly support immediate imprisonment rather than a suspended sentence, notwithstanding the absence of prior similar offending. The monetary value ascribed to stolen heritage items may distort and trivialise the true seriousness of the offence. The question whether a sentence is excessive must be assessed at the time of sentencing, not in light of subsequent sentences for other offences.
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