LOW HAN SIANG v PUBLIC PROSECUTOR

Case Significance

Low Han Siang v Public Prosecutor [2024] SGHC 217 was an ex tempore judgment delivered by Vincent Hoong J in the General Division of the High Court in Magistrate's Appeal No 9015 of 2024/01 on 23 August 2024. The appellant, Mr Low Han Siang, had pleaded guilty to five proceeded charges in the District Court. The catchwords identify the issues as a criminal appeal and statutory offences under the Customs Act and the Road Traffic Act, with the matter also engaging the Criminal Procedure Code 2010.

As set out in the judgment, the proceeded charges included the First Excise Duty Charge (DAC-917659-2022), an amalgamated charge concerning the fraudulent evasion of excise duties amounting to $1,050,018.54 on 611 cars in 2020 under s 128D of the Customs Act, punishable under s 128L(2) read with s 124(4) of the CPC; the Second Excise Duty Charge (DAC-917661-2022), concerning fraudulent evasion of excise duties amounting to $769,846.51 on 530 cars in 2021; and the First ARF Charge (MSC-900973-2023), an amalgamated charge concerning the giving of incorrect information as to the value of 34 motor vehicles in 2017, causing a shortfall to the Additional Registration Fee amounting to $123,726, an offence under s 11(1)(a) of the Road Traffic Act punishable under s 11(9) read with s 124(4) of the CPC. The appellant was represented by Victor David Lau Dek Kai of Drew & Napier LLC, while the Attorney-General's Chambers acted for the respondent.