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Republic v Liu Fu Quang [2016] NRDC 20; Criminal Case 44 of 2015 (31 March 2016)

In the District Court of Nauru
Criminal Jurisdiction

Criminal Case No. 44 of 2015

Republic

V

Liu Fu Quang

Date of hearing: 21,22,23,24,
Date of Ruling: 31 March 2016

Mr. Livai Sovau for the Republic
Mr. Vinci Clodumar for the defendant

Ruling on No Case to answer Submission

1. The defendant is charged with 1 count of making a false declaration contrary to section 243(4) (a) and (5)(a) of the Customs Act 2014. Section 243(4)(a) of the Customs Act 2014 reads:
   

“A person commits an offence who:

(a) makes a false declaration under the Act knowing it to be false”^[1]

The particulars of the offence charged read:

“Liu Fu Quang trading a break of Dawn on the 16 December 2014 at Nauru made a false declaration under the Customs Act 2014 in declaring the description and statement of goods in the Customs Declaration of Imports (Dutiable) form containing only bicyle and other goods which he knew to be false as it also contained 2013 sleeves of cigarettes”^[2]

2. The defendant is also charged with 1 count of defrauding the revenue of customs contrary to section 252(1) (a) and (2)(a) of the Customs Act 2014. Section 252(1)(a) of the Customs Act 2014 reads:
   

“A person commits an offence who does any act or omits to do any act for the purpose of evading, or enabling any other persons to evade, payment of duty or full duty on goods”^[3]

The particulars of the offence read:

“Liu Fu Quang trading as Break of Dawn on the 16 of December 2014 at Nauru omitted to declare to the department of customs and revenue that he was importing 203 sleeves of Chinese cigarettes which were dutiable to evade payment of duty in the sum of $11,278.68 on the said cigarettes”^[4]

3. Having heard and read the evidence presented by the prosecution in this matter I am satisfied that the defendant has a case to answer in respect of both charges.
   
4. I find that the defendant has a case to answer for both charges of making a false declaration and failing to declare dutiable goods for purpose of evading payment of tax on the said goods.
   

Dated this 31 March 2016

Emma Garo
Resident Magistrate

^[1] Section 243(4)(a) of the Customs Act 2014
^[2] Particulars of the offence charged as contained in the ammended charge filed with the court on the 19 March 2016
^[3] Section 252(1)(a) of the Customs Act 2014
^[4] Particulars of the offence charged as contained in the charge filed with the court on the 15 October 2015