CRIMINAL — sentence — pleas of guilty — Commonwealth offences of participating in an agreement with the intention of dishonestly causing a loss of Customs Duty to the Australian Customs and Border Protection Service — tobacco and cigarette shipments falsely described as other goods to avoid full duty — “piggybacking” method — loss of $5,895,851.00 of duty — criticism of Crown’s “Statement of Facts” — not a statement of facts but a lengthy summary of circumstantial evidence — offender with previous convictions for similar offences — issues of parity or relativity — aggregate sentences imposed