Chong Siew Fai J

The accused was found guilty and convicted of the offence of signing a customs import declaration containing incorrect particulars in that the declaration stated 21 tons of unglazed mosaic flooring tiles ('the goods') valued at $21,805.22 when in fact there were 29.7 tons valued at $30,838.81, an offence under s 133(1)(a) of the Customs Act 1967. There was no dispute that the goods were contained in 1,000 cartons. The accused was ordered to be released on bond of good behaviour for a period of one year from the date of sentencing (29 April 1989) in the sum of $1,000 with one surety. The goods were forfeited.

Against the conviction, the sentence and the forfeiture order, the accused appealed. The prosecution also appealed against the sentence imposed.

At the hearing of the appeal Mr Lai for the accused abandoned the appeal against the sentence.

Accused's appeal

For the accused it was contended that exh P9 was inadmissible. Exhibit P9 recorded the results of the examinations of the entries in the import declaration and related documents and of the goods ie the quantity, amounts of duty, surtax, customs duty etc. The examinations were carried out by PW10 Yunu