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Customs, Comptroller-General of v Grills
Judgment date: 22/12/1992
Court: SASC
Judge: Perry J
Citation:
(1992) 110 FLR 431;
BC9200146;
Catchwords: Taxation and revenue; Customs and excise; Penalties and offences; Making false and misleading statements;
Criminal law; Sentencing; Statute imposed a minimum sentence; Considerable mitigating factors in existence;