Wong Jing Ho, Samuel v Public Prosecutor: Appeal Against Sentence for Dealing with Duty Unpaid Cigarettes
In Wong Jing Ho, Samuel v Public Prosecutor, the High Court of Singapore heard an appeal by Samuel Wong Jing Ho against a nine-week imprisonment sentence imposed by the District Judge for two offences under s 128I(1)(b) of the Customs Act for dealing with duty unpaid cigarettes. The High Court, presided over by Justice Vincent Hoong, dismissed the appeal on 30 September 2021, holding that the sentencing framework in Public Prosecutor v Pang Shuo applied to offences under s 128I(1)(b) and that the District Judge did not err in finding Wong more culpable than his accomplice.
1. Case Overview
1.1 Court
General Division of the High Court of the Republic of Singapore1.2 Outcome
Appeal Dismissed
1.3 Case Type
Criminal
1.4 Judgment Type
Grounds of Decision
1.5 Jurisdiction
Singapore
1.6 Description
Wong Jing Ho appeals against a nine-week imprisonment sentence for dealing with duty unpaid cigarettes. The court dismissed the appeal, finding no manifest excessiveness.
1.7 Decision Date
2. Parties and Outcomes
| Party Name | Role | Type | Outcome | Outcome Type | Counsels |
|---|---|---|---|---|---|
| Wong Jing Ho, Samuel | Appellant | Individual | Appeal Dismissed | Lost | Wong Chuhui Maxine, Yong Zhee Hoe |
| Public Prosecutor | Respondent | Government Agency | Appeal Dismissed | Won | Adrian Loo, Chng Luey Chi |
3. Judges
| Judge Name | Title | Delivered Judgment |
|---|---|---|
| Vincent Hoong | Judge of the High Court | Yes |
4. Counsels
| Counsel Name | Organization |
|---|---|
| Wong Chuhui Maxine | Rajwin & Yong LLP |
| Yong Zhee Hoe | Rajwin & Yong LLP |
| Adrian Loo | Attorney-General’s Chambers |
| Chng Luey Chi | Attorney-General’s Chambers |
4. Facts
- Appellant purchased duty unpaid cigarettes from a seller via WeChat.
- Appellant consolidated orders from friends via a WhatsApp group.
- Appellant charged his friends $50 per carton of cigarettes.
- Appellant was caught with 12 cartons of duty unpaid cigarettes weighing 2.180kg.
- Appellant knew that the excise duty and GST were unpaid.
- Appellant attempted to flee when approached by customs officers.
5. Formal Citations
- Wong Jing Ho Samuel v Public Prosecutor, Magistrate’s Appeal No 9882 of 2020/01, [2021] SGHC 226
6. Timeline
| Date | Event |
|---|---|
| Appellant started purchasing duty unpaid cigarettes from the Seller. | |
| Appellant ordered 12 cartons of cigarettes from the Seller. | |
| Appellant received the cigarettes and was apprehended by customs officers. | |
| Appellant filed Petition of Appeal. | |
| Hearing of the appeal. | |
| Notes of Evidence for Magistrate's Appeal. | |
| Appeal dismissed. |
7. Legal Issues
- Sentencing Framework for Dealing with Duty Unpaid Cigarettes
- Outcome: The court held that the sentencing framework in Pang Shuo applied to offences under s 128I(1)(b) of the Customs Act.
- Category: Substantive
- Sub-Issues:
- Application of sentencing benchmarks
- Appropriate weight of aggravating and mitigating factors
- Related Cases:
- [2016] 3 SLR 903
- [2014] 3 SLR 180
- Culpability Assessment
- Outcome: The court upheld the DJ's finding that the appellant was more culpable than Chan due to his role in the distribution system and potential monetary benefit.
- Category: Substantive
- Sub-Issues:
- Role in distribution
- Monetary benefit
8. Remedies Sought
- Appeal against sentence
9. Cause of Actions
- Offence under s 128I(1)(b) of the Customs Act for dealing with duty unpaid cigarettes
- Failure to pay excise duty
- Failure to pay Goods and Services Tax
10. Practice Areas
- Criminal Law
- Appeals
11. Industries
- No industries specified
12. Cited Cases
| Case Name | Court | Affirmed | Citation | Jurisdiction | Significance |
|---|---|---|---|---|---|
| Public Prosecutor v Pang Shuo | High Court | Yes | [2016] 3 SLR 903 | Singapore | Applied the sentencing benchmarks for offences under s 128H of the Customs Act to the present case. |
| Yap Ah Lai v Public Prosecutor | High Court | Yes | [2014] 3 SLR 180 | Singapore | Adopted the sentencing benchmarks for offences under s 128F of the Customs Act. |
| Lee Chee Keet v Public Prosecutor | High Court | Yes | [2016] 4 SLR 1316 | Singapore | Cited for the principle that commission of an offence for personal gain is generally an aggravating sentencing consideration. |
13. Applicable Rules
| Rule Name |
|---|
| No applicable rules |
14. Applicable Statutes
| Statute Name | Jurisdiction |
|---|---|
| Customs Act (Cap 70, 2004 Rev Ed) s 128I(1)(b) | Singapore |
| Customs Act (Cap 70, 2004 Rev Ed) s 128L(4) | Singapore |
| Goods and Services Tax Act (Cap 117A, 2005 Rev Ed) ss 26 and 77 | Singapore |
| Customs Act 1995 s 130 | Singapore |
| Customs Act 1995 s 130(1)(a) | Singapore |
| Customs Act 1995 s 130(1)(d) | Singapore |
| Customs Act 1995 ss 130(1)(i) and 130(1)(ii) | Singapore |
| Customs Act 1995 ss 130(1)(iii) and 130(1)(iv) | Singapore |
| Customs Act s 128F | Singapore |
| Customs Act s 128H | Singapore |
| Customs Act s 128L(5) | Singapore |
| Customs Act s 128L(5A) | Singapore |
15. Key Terms and Keywords
15.1 Key Terms
- Duty unpaid cigarettes
- Excise duty
- Goods and Services Tax
- Sentencing framework
- Culpability
- Smuggling
- Specified offence
15.2 Keywords
- Customs Act
- Duty unpaid cigarettes
- Sentencing
- Appeal
- Criminal Law
16. Subjects
- Criminal Law
- Customs Offences
- Sentencing
17. Areas of Law
- Criminal Procedure and Sentencing
- Sentencing
- Customs Law