The Crown appealed a sentence imposed after the respondent pleaded guilty to offences under ss. 153(a) and 153(c) of the Customs Act for falsely declaring imported goods and wilfully attempting to evade duties and taxes exceeding $20,000.
The sentencing judge had granted a conditional discharge with probation and community service.
The appeal court found the sentencing judge erred by concluding the respondent had not deliberately attempted to evade duties despite the guilty plea to a wilful offence.
While the judge properly considered civil penalties and immigration consequences, the deliberate nature of the offence made a conditional discharge contrary to the public interest.
The appeal court set aside the discharge and imposed fines while maintaining probation and community service.
