In sentencing for proceeds of crime offences, the seriousness of offending is assessed by reference to the character of the dealings rather than the precise method of calculating the total amount dealt with. Where multiple transactions involve the same underlying funds being moved through different accounts, each movement constitutes a separate dealing, but the overall gravity is determined by the nature and character of the offending conduct. For attempted possession of commercial quantities of border controlled drugs, a sentence of 9 years 8 months (with a maximum of life imprisonment) is within range where the offender played a senior organisational role, offended while on bail, and the quantity was 3.12 times the commercial quantity.
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