A sentence of 2 years 9 months imprisonment (with release after 15 months) for importing 3,245 kg of molasses tobacco with $2.75 million in evaded duties, where the offender was the principal and had received a prior official warning, is within the available sentencing range. A single comparable case does not establish the bounds of the permissible sentencing range for tobacco importation fraud. A prior official warning from the Australian Border Force elevates the need for specific deterrence.
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