The accused WT, DN, TP and CN were involved with remittance agents who conducted cash dealing businesses. WT delivered or arranged for the delivery of cash to the premises of two such agents in city V, for delivery to DN and others in city S for the purchase of heroin. Many of the transactions were subject to the domestic Financial Transaction Reports Act which created the obligation that they be reported. No reports were made. WT and DN conspired to transfer the sum of $ 2,021,000 in breach of the Reports Act between 1 August and 11 November 2005 (the only count on the first indictment). The monies were transferred to DN and another man, both of whom lived in city S, in 23 separate transactions. They were the proceeds of crime and had been derived from the commercial trafficking of 50 blocks of heroin jointly acquired by WT, DN, CN and another person. The primary motive for the offence was the concealment of the profits of that crime. There are four appeals before the court. WT, DN and TP appeal against sentences imposed by the court of first instance on 10 June 2008 under the Criminal Code. The Director of Public Prosecutions also appeals against a sentence imposed upon CN on the same date in the same court.
The appeals have proceeded on the basis that the sentencing discretion in each case is re-opened because the sentencing judge erred by transposing the sentences in relation to particular counts and breached the Criminal Code by failing to fix the commencement dates of each sentence.