Read the full judgment text of HCMA 000727/2000 on BabelCite. This High Court CFI judgment was delivered on 4 October 2000.
1. This is an appeal against sentence. The appellant pleaded guilty to two charges; the first that outside a flat at Nam Fung Industrial City in Tuen Mun, he dealt in 124,400 cigarettes otherwise than in accordance with the requirements of the Dutiable Commodities Ordinance ("the Ordinance"). Duty had not been paid on the cigarettes and almost all of them had no health warning. This was the first charge. The magistrate took a starting point of 18 months' imprisonment and sentenced the appellant
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