Sentencing — defrauding the revenue of Customs — making an erroneous entry — possession of un Customs goods — smuggling — Customs and Excise Act 1996, s 211 — Customs and Excise Act 2018, ss 371 & 372 — Henderson v R [2017] NZCA 605. The defendant appeared for sentence for a range of customs offences. Her husband and his company had illegally imported some 19 million cigarettes into New Zealand, hiding them inside legally-imported containers to avoid paying duty. The defendant participated in the offending by helping to unload, store, sell and deliver the cigarettes. The offending was aggravated by planning and premeditation, the large-scale operation, the extent of the loss (some $18 million in revenue), and being motivated by financial gain. The start point for sentence was six years' imprisonment. The Court made reductions for paying forfeiture ($5.5 million dollars), lack of prior offending, cultural factors, and impact on the defendant's family. The final sentence was three years' imprisonment. Judgment Date: 20 January 2022.