CEO Customs v CHS Enterprises Pty Ltd & 3 Ors

CEO Customs v CHS Enterprises Pty Ltd & 3 Ors - [2007] NSWSC 1133 - NSWSC 2007 case summary — Zoe

[56]

24 The links between the imports and exports were as follows: Import Shipment Export Shipment 1 (1 container) 1 (1 container) 2 (4 containers) 2 (10 containers) 3 (3 containers) 4 (3 containers) 3 (4 containers) 5 (4 containers) 4 (2 containers) 6 (2 containers) 5 (3 containers) 7 (3 containers) 6 (10 containers) 8 (9 containers) 10 or 11 (1 container) 7 (3 containers) 9 (3 containers) 8 (7 containers) 10&11 (7 containers to which 1 container from Import Shipment 6 was added) 9 (5 containers) 12 (5 containers) 10 (3 containers) 13 (3 containers) 11 (4 containers) 14 (4 containers) 12 (2 containers 15 (2 containers) 13 (3 containers) 16 (3 containers 14(2 containers) combined with 12 containers from 15, 16 & 17 17,18,19 & 20 (14 containers in total) 15 (6 containers) combined with 8 17,18,29 & 20 (14 containers in total) containers from 15, 16 & 17 16 (2 containers) combined 17,18,19,20 (14 containers in total) with 12 containers from 14,15 & 17 17(4 containers) combined with 10 containers from 15, 16 & 18 17,18,19 & 20 (14 containers in total) 18(6 containers) combined with 7 containers from 19 & 20 21,22,23 & 24 (13 containers in total) 19(3 containers) combined with 10 containers from 18 & 20 21,22,23 & 24 (13 containers in total 20 (4 containers) combined with 9 containers from 18 & 19 21,22,23 & 24 (13 containers in total 21(3 containers) combined with 12 containers from 22 & 23 25,26,27 & 28 (15 containers in total) 22 (6 containers) combined with 9 containers from 21 & 23 25,26,27&28 (15 containers in total) 23 6 containers combined with 9 containers from 21 & 22 25,26,27 & 28 (15 containers in total) 24 (4 containers) 29 & 30 25(4 containers) combined with 18 containers from 26,27 & 28 31,32,33,34,35,36,37,38&39 (22 containers in total) 26(8 containers) combined with 14 containers from 25,27 & 28 31,32,33,34,35,36,37,38&39 (22 containers in total 27(5 containers) combined with 17 containers from 25,26& 28 31,32,33,34,35,36,37,38&39 (22 containers in total) 28(5containers) combined with 17 vcontainers from 25, 26 & 27 31,32,33,34,35,36,37,38&39 (22 containers in total)

[61]

29 There are 29 charges against Ms Jing that as to each of the following 29 Export Bills of Lading, contrary to s 12(1)(b) of the Commerce (Trade Descriptions) Act and s 236 of the Customs Act she directly concerned herself in the commission of an offence by the then registered company Jing Wei International Trading Pty Ltd which intentionally exported goods to which a false trade description was applied in that the company exported the honey having intentionally procured Bills of Lading which stated the country of origin in which the honey was produced was Australia whereas it was China. (i) Shipment 5, Export Bill of Lading dated on or about 21 November, 2001 (ii) Shipment 8, Export Bill of Lading dated 22 January 2002 (iii) Shipment 10, Export Bill of Lading dated 25 January 2002 (iv) Shipment 11, Export Bill of Lading dated 25 January 2002 (v) Shipment 15, Export Bill of Lading dated 19 March 2002 (vi) Shipment 16, Export Bill of Lading dated 19 March 2002 (vii) Shipment 17, Export Bill of Lading dated 2 April 2002 (viii) Shipment 18, Export Bill of Lading dated 5 April 2002 (ix) Shipment 19, Export Bill of Lading dated 2 April 2002 (x) Shipment 20, Export Bill of Lading dated 2 April 2002 (xi) Shipment 21, Export Bill of Lading dated 2 April 2002 (xii) Shipment 22, Export Bill of Lading dated 2 April 2002 (xiii) Shipment 23, Export Bill of Lading dated 2 April 2002 (xiv) Shipment 24, Export Bill of Lading dated 2 April 2002 (xv) Shipment 25, Export Bill of Lading dated 16 April 2002 (xiv) Shipment 26, Export Bill of Lading dated 16 April 2002 (xvii) Shipment 27, Export Bill of Lading dated 12 April 2002 (xviii) Shipment 28, Export Bill of Lading dated 10 April 2002 (xix) Shipment 29, Export Bill of Lading dated 12 April 2002 (xx) Shipment 30, Export Bill of Lading dated 12 April 2002 (xxi) Shipment 31, Export Bill of Lading dated 31 May 2002 (xxii) Shipment 32, Export Bill of Lading dated 31 May 2002 (xxiii) Shipment 33, Export Bill of Lading dated 24 May 2002 (xxiv) Shipment 34, Export Bill of Lading dated 24 May 2002 (xxv) Shipment 35, Export Bill of Lading dated 24 May 2002 (xxvi) Shipment 36, Export Bill of Lading dated 24 May 2002 (xxvii) Shipment 37, Export Bill of Lading dated 31 May 2002 (xxviii) Shipment 38, Export Bill of Lading dated 31 May 2002 (xxix) Shipment 39, Export Bill of Lading dated 31 May 2002. 30 In the Statement of Claim and the Amended Statement of Claim Ms Jing was charged with being directly concerned in the commission of the offences by CHS as to export shipments 1, 2, 3 and 4 contrary to s 234(1)(b)(i) of the Customs Act and see also s 236 of the Act. In those pleadings Ms Jing was also charged with being directly concerned in the commission of the offences by CHS as to Export Bills of Lading for those export shipments contrary to s 12(1)(b) of the Commerce (Trade Descriptions) Act . During the final address of Customs and in the proposed Further Amended Statement of Claim Ms Jing was only so charged in both instances as to export shipment 1. While I am not dealing with the charges against Ms Jing, they and her conduct are at the core of the prosecution.

[203]

157 In his statement dated 31 March 2004 (verified by his affirmation of 13 September 2005) Mr M L Murray, Customs Case Officer refers to documents seized from the HSBC Bank Australia Limited. That statement includes this paragraph: "6. I have compared the records contained in the seized bank documents. I have determined that the four identified United States of America (USA) importers, Natural Food Products, D.F International (USA) Inc., Sun Beauty Products and MTE International made payments to the HSBC Bank accounts operated by or on behalf of Hui Min JING. The bank records show that during the period 28 September 2001 to 13 August 2002, these four companies made telegraphic transfer payments in Australia (AUD) of 42,849.57 and in United States dollars (USD) of 2,502,461.47 to the accounts previously mentioned. I also determined that payments in United States dollars (USD) of 1,733,892.63 had been paid to the Kun Shan Xin Long Food Company China. During the period 18 March 2002 to 2 July 2002, payments in United States dollars (USD) of 2,258.38 and in Australian dollars (AUD) 406,578.14 were also made to the Sydney based freight forwarding company A.K. Unicargo International Pty Ltd. I have determined that no payments were made to the alleged suppliers of the honey the Top Food Company and the New World Food Company in either China or Singapore. 158 Mr Murray's analysis reveals a large volume of transactions, that from 10 September 2001 to 31 May 2002 these took place on an account in the name of Jing Wei International Trading Pty Ltd, that from 18 June 2002 to 1 May 2003 on an account in the name of HM Jing T/A Jing Wei International Trading Company, that from 5 February 2002 to 31 May 2002 on an account in the name of Hui Min Jing Trading as JHM Trading Company and that from 14 June 2002 to 30 September 2002 on an account in the name of Australia Globe Trading Pty Ltd. Many of the entries in the analysis arouse interest and require explanation including some of the entries "Transfer to self" and "Transfer from self" and the transfers to various entities seemingly under the control of Ms Jing.. There is some overlapping with the accounts. The records reveal that large sums of money were involved and financial arrangements of some complexity under Ms Jing's control.

[339]

276 I have already expressed some views as to the witnesses and their evidence. I recapitulate. Ms Jing came across as lively, shrewd and manipulative. She was intelligent and physically attractive and, as mentioned, not inclined to tell Mr Hu everything. She kept many matters close to her chest. Mr Hu was preoccupied with his printing business but prepared to assist her as far as he could when called upon to do so. The assistance took the form of letting her use his company and its name for the first import and the first export. She used the facilities at his office and factory without letting him know in any detail what was happening. She utilised and directed the services of Holly, the secretary/receptionist/computer operator at CHS as and when she needed them, for example, in the preparation and production of labels for the drums. Mr Hu further assisted Ms Jing by recommending and introducing Mr Lam to her, making telephone calls on her behalf because of her poor command of English, taking messages for her when she was absent, and answering queries when he was able. Mr Hu agreed that when he went to White's he spoke with White's personnel including Ms Patrick. He agreed that at times at Ms Jing's request he telephoned White's to see if containers had arrived and when Ms Jing and others could go to White's to affix labels. He referred to physically driving her to White's and collecting her from White's, and on a limited number of occasions assisting her to affix labels to drums. He also engaged and paid students to assist her with cleaning drums and labelling on a number of occasions. At her request he attended to the labelling and cleaning of drums imported by Sydausia and their subsequent export. She was out of Australia. She had issued instructions to Holly. He collected labels from Holly and engaged and paid students to fix them to the drums. Mr Hu met the students at Sydenham Station, took them to White's, told and showed them what to do and set them to work, returning at the end of the work to pay them. This appears to relate to an importation outside the period charged. While the Sydausia shipment is not the subject of a charge it is relied on as evidencing the extent of Mr Hu's involvement in the imports and exports charged.

At a glance

Court

Decision date

Before

Source

Judgment (454 paragraphs)

Parties

Cited By (1)