Chew Gim Ser v PP: Customs Act Violation & Appeal on Importing Cigarettes
Chew Gim Ser appealed to the High Court of Singapore against his conviction and sentence for importing cigarettes from Malaysia without paying customs duty and goods and services tax. The High Court, presided over by Yong Pung How CJ, dismissed the appeal against conviction but allowed the appeal on sentence, reducing the overall imprisonment term and adding a fine. The case involved charges under the Customs Act and the Goods and Services Tax Act.
1. Case Overview
1.1 Court
High Court1.2 Outcome
Appeal on sentence allowed; appeal against conviction on the third and fourth charges dismissed.
1.3 Case Type
Criminal
1.4 Judgment Type
Grounds of Decision
1.5 Jurisdiction
Singapore
1.6 Description
Chew Gim Ser appeals conviction for importing cigarettes without paying duty/GST. Appeal against conviction dismissed, but appeal on sentence allowed.
1.7 Decision Date
2. Parties and Outcomes
| Party Name | Role | Type | Outcome | Outcome Type | Counsels |
|---|---|---|---|---|---|
| Chew Gim Ser | Appellant | Individual | Appeal on sentence allowed; appeal against conviction on the third and fourth charges dismissed. | Partial | Goh Aik Chew, Mimi Oh |
| Public Prosecutor | Respondent | Government Agency | Appeal against conviction on the third and fourth charges dismissed. | Partial | Imran bin Hamid |
3. Judges
| Judge Name | Title | Delivered Judgment |
|---|---|---|
| Yong Pung How | Chief Justice | Yes |
4. Counsels
| Counsel Name | Organization |
|---|---|
| Goh Aik Chew | Goh Aik Chew and Co |
| Mimi Oh | Mimi Oh and Associates |
| Imran bin Hamid | Deputy Public Prosecutor |
4. Facts
- Appellant was convicted on four charges related to importing cigarettes without paying customs duty and GST.
- Officers found 250 cartons of Marlboro cigarettes hidden in a lorry driven by Khairu.
- The unpaid customs duty was assessed at $12,359.85, and the unpaid GST was assessed at $690.39.
- Khairu testified that he was instructed to deliver the goods to the appellant.
- Customs officers found one packet of duty-unpaid Marlboro cigarettes at the appellant’s home.
- The appellant claimed trial to charges related to the cigarettes in the lorry but pleaded guilty to charges related to the cigarettes at his home.
- The judge found Khairu to be a truthful witness and the appellant to be untruthful.
5. Formal Citations
- Chew Gim Ser v Public Prosecutor, Cr M 19/2004, MA 65/2004, [2004] SGHC 246
6. Timeline
| Date | Event |
|---|---|
| Officers inspected a Malaysian-registered lorry at Tuas Checkpoint and found cigarettes. | |
| Khairu Nazri bin Husain was arrested for importing cigarettes. | |
| Customs officers searched the appellant’s home and found duty-unpaid cigarettes. | |
| Chew Gim Ser was arrested. | |
| Cheng Huay was charged under the Prevention of Corruption Act. | |
| Appellant’s trial concluded. | |
| Appellant’s counsel interviewed company employees in Kota Tinggi. | |
| Muniandy made a statutory declaration. | |
| High Court dismissed the motion and the appeal against conviction, but allowed the appeal on sentence. |
7. Legal Issues
- Importing Cigarettes Without Paying Customs Duty and Goods and Services Tax
- Outcome: The court upheld the conviction for importing cigarettes without paying customs duty and GST.
- Category: Substantive
- Sub-Issues:
- Failure to declare imported goods
- Evasion of customs duty
- Evasion of goods and services tax
- Adducing Fresh Evidence on Appeal
- Outcome: The court dismissed the motion to adduce additional evidence on appeal.
- Category: Procedural
- Sub-Issues:
- Non-availability of evidence at trial
- Relevance of evidence to the case
- Reliability of evidence
- Related Cases:
- [1954] 1 WLR 1489
- Drawing Adverse Inferences from Failure to Call Witnesses
- Outcome: The court upheld the drawing of adverse inferences against the appellant for failing to call witnesses.
- Category: Procedural
- Sub-Issues:
- Materiality of witness testimony
- Availability of witness
- Ulterior motive for withholding witness
- Excessiveness of Sentence
- Outcome: The court allowed the appeal on sentence, reducing the imprisonment term and adding a fine.
- Category: Substantive
- Sub-Issues:
- Appropriateness of imprisonment term
- Consideration of mitigating factors
- Comparison with sentences in similar cases
- Related Cases:
- [2001] 4 SLR 211
8. Remedies Sought
- Appeal against conviction
- Appeal against sentence
9. Cause of Actions
- Violation of Customs Act
- Evasion of Goods and Services Tax
10. Practice Areas
- Criminal Law
- Appeals
- Sentencing
11. Industries
- Import/Export
- Retail (Tobacco)
12. Cited Cases
| Case Name | Court | Affirmed | Citation | Jurisdiction | Significance |
|---|---|---|---|---|---|
| Ladd v Marshall | N/A | Yes | [1954] 1 WLR 1489 | N/A | Cited for the conditions that have to be satisfied before leave is granted to adduce additional evidence on appeal. |
| Juma'at bin Samad v PP | N/A | Yes | [1993] 3 SLR 338 | Singapore | Cited for adopting and applying the framework in Ladd v Marshall in criminal cases. |
| Chan Chun Yee v PP | N/A | Yes | [1998] 3 SLR 638 | Singapore | Cited for adopting and applying the framework in Ladd v Marshall in criminal cases. |
| Annis bin Abdullah v PP | N/A | Yes | [2004] 2 SLR 93 | Singapore | Cited for adopting and applying the framework in Ladd v Marshall in criminal cases. |
| Loh Khoon Hai v PP | N/A | Yes | [1996] 2 SLR 321 | Singapore | Cited for the standard to be met under the condition of reliability in Ladd v Marshall. |
| Chia Kah Boon v PP | N/A | Yes | [1999] 4 SLR 72 | Singapore | Cited for the exception to the conditions for adducing additional evidence on appeal where it is necessary in the interests of justice. |
| Tan Choon Chuar v PP | Court of Appeal of the Federation of Malaya | Yes | [1950] MLJ 200 | Malaysia | Cited regarding the refusal to call further evidence on appeal where the evidence comprised statements taken after the appellants had been tried and convicted. |
| Haw Tua Tau v PP | N/A | Yes | [1980–1981] SLR 73 | Singapore | Cited for the test at the close of the Prosecution’s case to determine if there is a case to answer. |
| Ng Theng Shuang v PP | Court of Appeal | Yes | [1995] 2 SLR 36 | Singapore | Cited for affirming the test in Haw Tua Tau v PP. |
| Lim Ah Poh v PP | N/A | Yes | [1992] 1 SLR 713 | Singapore | Cited for the principle that the appellate court should be slow to disturb the judge’s finding. |
| Ameer Akbar v Abdul Hamid | N/A | Yes | [1997] 1 SLR 113 | Singapore | Cited for the principle that the appellate court should be slow to disturb the judge’s finding. |
| Yap Giau Beng Terence v PP | N/A | Yes | [1998] 3 SLR 656 | Singapore | Cited for the principle that the appellate court should be slow to disturb the judge’s finding where the findings are based on the trial judge’s assessment of the credibility and veracity of the witness. |
| PP v Chua Yew Eng | N/A | Yes | [1968] 2 MLJ 108 | Malaysia | Cited for interpreting the phrase “concerned in” in relation to customs legislation prohibiting the importation of certain goods. |
| Khua Kian Keong v PP | N/A | Yes | [2003] 4 SLR 526 | Singapore | Cited for the principles governing the drawing of adverse inferences against the Prosecution pursuant to Illus (g) to s 116 of the Evidence Act. |
| PP v Tan Lay Heong | N/A | Yes | [1996] 2 SLR 150 | Singapore | Cited for the principle that no adverse inferences could be drawn against the Prosecution where a witness was a foreign witness and not compellable to be called. |
| Chua Keem Long v PP | N/A | Yes | [1996] 1 SLR 510 | Singapore | Cited for the principle that the court must hesitate to draw any presumption unless the witness not produced is essential to the prosecution’s case. |
| Moey Keng Kong v PP | N/A | Yes | [2001] 4 SLR 211 | Singapore | Cited for the factors that were important in determining the appropriate sentence in cases involving the importation of uncustomed goods. |
13. Applicable Rules
| Rule Name |
|---|
| No applicable rules |
14. Applicable Statutes
| Statute Name | Jurisdiction |
|---|---|
| Customs Act (Cap 70, 2001 Rev Ed) | Singapore |
| Section 130(c) Customs Act (Cap 70, 2001 Rev Ed) | Singapore |
| Goods and Services Tax Act (Cap 117A, 2001 Rev Ed) | Singapore |
| Prevention of Corruption Act (Cap 241, 1993 Rev Ed) | Singapore |
| Evidence Act (Cap 97, 1997 Rev Ed) | Singapore |
| Section 116 Illus (g) Evidence Act (Cap 97, 1997 Rev Ed) | Singapore |
15. Key Terms and Keywords
15.1 Key Terms
- Customs duty
- Goods and Services Tax
- Importation of cigarettes
- Adverse inference
- Additional evidence
- Reasonable diligence
- Relevance of evidence
- Reliability of evidence
15.2 Keywords
- Customs Act
- Goods and Services Tax
- Importation
- Cigarettes
- Appeal
- Evidence
- Adverse inference
16. Subjects
- Criminal Law
- Customs Law
- Tax Law
- Evidence Law
- Appeals
17. Areas of Law
- Criminal Law
- Statutory Offences
- Customs Act
- Criminal Procedure and Sentencing
- Appeal
- Evidence