The fivefold increase in maximum penalty effected by the introduction of s 233BABAD of the Customs Act 1901 (Cth) in 2012 requires that significant weight be given to general deterrence when sentencing for tobacco smuggling offences. Offences under s 233BABAD should be equated with other offences involving defrauding the revenue, such as taxation offences, for sentencing purposes. A sentence of two years and six months' imprisonment (with release after 12 months) was upheld for an offender who played an active logistical role in attempting to possess 17,009 kilograms of smuggled tobacco involving $8.35 million in evaded revenue.
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