Chu Wai Kiu v PP: Customs Act - Failure to Declare Jewellery & Pay GST
Chu Wai Kiu appealed to the High Court of Singapore against the order of the district judge to forfeit jewellery for disposal to Singapore customs. CWK was found to have failed to declare the jewellery and pay Goods and Services Tax (GST). Yong Pung How CJ dismissed the appeal, holding that the forfeiture of the jewellery was mandatory under Section 123(2) of the Customs Act because an offense had been committed and the jewellery was the subject matter of the offense.
1. Case Overview
1.1 Court
High Court1.2 Outcome
Appeal dismissed.
1.3 Case Type
Criminal
1.4 Judgment Type
Grounds of Decision
1.5 Jurisdiction
Singapore
1.6 Description
Chu Wai Kiu appealed against the forfeiture of jewellery for failing to declare it and pay GST. The High Court dismissed the appeal, holding that the forfeiture was mandatory.
1.7 Decision Date
2. Parties and Outcomes
| Party Name | Role | Type | Outcome | Outcome Type | Counsels |
|---|---|---|---|---|---|
| Chu Wai Kiu | Appellant | Individual | Appeal dismissed | Lost | Go Kim Chuan Mark |
| Public Prosecutor | Respondent | Government Agency | Order of forfeiture upheld | Won | Leong Wing Tuck |
3. Judges
| Judge Name | Title | Delivered Judgment |
|---|---|---|
| Yong Pung How | Chief Justice | Yes |
4. Counsels
| Counsel Name | Organization |
|---|---|
| Go Kim Chuan Mark | Hin Tat Augustine and Partners |
| Leong Wing Tuck | Deputy Public Prosecutor |
4. Facts
- The appellant arrived in Singapore from Hong Kong with jewellery.
- The appellant produced a GST Inward Transhipment Permit for clearance of goods.
- The appellant twice denied having other goods to declare.
- Customs officers found undeclared jewellery in the appellant's bag.
- The appellant admitted he knew he was carrying the jewellery and had no intention of declaring it.
- The appellant was aware that GST leviable on the jewellery was unpaid.
- The jewellery was valued at $4,908.10 and the GST leviable was $245.40.
5. Formal Citations
- Chu Wai Kiu v Public Prosecutor, MA 126/2004, [2005] SGHC 32
- Chu Wai Kiu v Public Prosecutor, , [2004] SGDC 265
6. Timeline
| Date | Event |
|---|---|
| Appellant arrived in Singapore from Hong Kong. | |
| Appellant failed to declare jewellery at customs. | |
| Appellant arrested for failing to declare dutiable goods. | |
| Appellant pleaded guilty to failing to make declaration as required by Section 37 of the Customs Act. | |
| Prosecution applied for the jewellery to be forfeited under s 123(2) of the Customs Act. | |
| Forfeiture application heard again. | |
| Appeal dismissed. |
7. Legal Issues
- Failure to Declare Imported Goods
- Outcome: The court held that the appellant was required to declare the jewellery and pay GST.
- Category: Substantive
- Sub-Issues:
- Non-declaration of dutiable goods
- Failure to pay Goods and Services Tax
- Forfeiture of Goods
- Outcome: The court held that forfeiture was mandatory as the offence was committed and the goods were the subject matter of the offence.
- Category: Substantive
- Sub-Issues:
- Mandatory forfeiture
- Goods used in commission of offence
8. Remedies Sought
- Appeal against order of forfeiture
9. Cause of Actions
- Violation of Customs Act
- Failure to declare dutiable goods
- Failure to pay Goods and Services Tax
10. Practice Areas
- Criminal Procedure
- Sentencing
- Customs Law
- Tax Law
11. Industries
- Retail
- Import/Export
12. Cited Cases
| Case Name | Court | Affirmed | Citation | Jurisdiction | Significance |
|---|---|---|---|---|---|
| PP v M/s Serve You Motor Services | High Court | Yes | [1996] 1 SLR 669 | Singapore | Cited to affirm the mandatory nature of forfeiture under s 123(2) of the Customs Act. |
| Magnum Finance Bhd v PP | High Court | Yes | [1996] 2 SLR 523 | Singapore | Cited to affirm the mandatory nature of forfeiture under s 123(2) of the Customs Act. |
| Public Finance Bhd v PP | High Court | Yes | [1997] 3 SLR 354 | Singapore | Cited to affirm the mandatory nature of forfeiture under s 123(2) of the Customs Act. |
| Moey Keng Kong v PP | High Court | Yes | [2001] 4 SLR 211 | Singapore | Cited to affirm the mandatory nature of forfeiture under s 123(2) of the Customs Act. |
| Balasubramanian Palaniappa Vaiyapuri v PP | High Court | No | [2002] 1 SLR 314 | Singapore | Cited regarding the accused's understanding of the nature of the plea. |
| Packir Malim v PP | High Court | No | [1997] 3 SLR 429 | Singapore | Cited regarding pleas of guilt by unrepresented persons. |
| Ng Kim Han v PP | High Court | No | [2001] 2 SLR 293 | Singapore | Cited regarding criminal revision of conviction and sentence. |
| Chua Seong Soi v PP | High Court | No | [2000] 4 SLR 313 | Singapore | Related to Ng Kim Han v PP. |
| Bright Impex v PP | High Court | No | [1998] 3 SLR 405 | Singapore | Cited regarding the High Court's discretion to determine whether to hear the petitioner. |
| Ma Teresa Bebango Bedico v PP | High Court | No | [2002] 1 SLR 192 | Singapore | Cited regarding the powers of revision must be exercised sparingly. |
| Hong Leong Finance Ltd v PP | High Court | No | [2004] 4 SLR 475 | Singapore | Cited regarding the powers of revision must be exercised sparingly. |
| Wang Wang Pawnshop Pte Ltd v K J Tiffany | High Court | No | [2004] 2 SLR 222 | Singapore | Cited regarding fundamental errors of law which had occasioned a clear failure of justice. |
| Koh Thian Huat v PP | High Court | No | [2002] 3 SLR 28 | Singapore | Cited regarding the High Court’s revisionary powers. |
| PP v Mayban Finance (Singapore) Ltd | High Court | Yes | [1998] 1 SLR 462 | Singapore | Cited regarding the jewellery was used in the commission of the offence as it was directly related and substantially connected to the offence. |
| PP v Anwar Khan Mohamed Khan | District Court | No | [2004] SGDC 45 | Singapore | Cited regarding the opportunity to make payment of GST. |
| PP v Chan Yu Iu | District Court | No | [2004] SGDC 1 | Singapore | Cited regarding the collection of any shortfall payments of GST provided a full declaration of value was made. |
13. Applicable Rules
| Rule Name |
|---|
| No applicable rules |
14. Applicable Statutes
| Statute Name | Jurisdiction |
|---|---|
| Customs Act (Cap 70, 2004 Rev Ed) Section 37 | Singapore |
| Customs Act (Cap 70, 2004 Rev Ed) Section 128(1)(f) | Singapore |
| Customs Act (Cap 70, 2004 Rev Ed) Section 123(2) | Singapore |
| Goods and Services Tax Act (Cap 117A, 2001 Rev Ed) Section 8(4) | Singapore |
| Goods and Services Tax Act (Cap 117A, 2001 Rev Ed) Section 26 | Singapore |
| Goods and Services Tax Act (Cap 117A, 2001 Rev Ed) Section 77 | Singapore |
| Criminal Procedure Code (Cap 68, 1985 Rev Ed) Section 180(b) | Singapore |
| Criminal Procedure Code (Cap 68, 1985 Rev Ed) Section 266 | Singapore |
15. Key Terms and Keywords
15.1 Key Terms
- Goods and Services Tax
- GST
- Customs Act
- Dutiable goods
- Forfeiture
- Declaration
- Importation
- Non-declaration
15.2 Keywords
- Customs Act
- GST
- Goods and Services Tax
- Forfeiture
- Declaration
- Dutiable Goods
- Singapore
16. Subjects
- Criminal Law
- Revenue Law
- Customs
- Tax
17. Areas of Law
- Criminal Law
- Revenue Law
- Customs and Excise
- Goods and Services Tax