Another offense concerns the submission of a false or incorrect registration in a certain detail, in contravention of section 212(a)(4) of the Customs Ordinance. Here, too, this offense appears together with section 218 of the Ordinance.
In accordance with my factual determinations, defendant 1 was involved in the submission of lists, which include false and false data, in respect of all 5 containers released by him. Therefore, he must be convicted of five offenses, according to section 212(a)4 of the Customs Ordinance.
The following offense relates to the delivery of a declaration or certificate to a customs officer containing incorrect and inaccurate details, in contravention of section 212(a)6, together with section 218 of the Customs Ordinance. As I determined in this framework, the supplier's invoices, which were submitted in respect of the containers that were released, with the exception of the first container, included reduced sums in respect of the cost of the purchase, in order to reduce the amount of the appellant's import taxes that he had to pay, for the purpose of releasing the goods. I consider defendant 1 to be also responsible for this conduct, which is intended to bring about a reduction in the amounts of tax liable, in the sense of adding a sin to a crime, i.e., releasing the goods without paying for them to the supplier and subsequently reducing the appellant's payments of taxes obligated in respect of goods, which in fact had no expense on its side. Therefore, I consider that defendant 1 should be convicted of 5 offenses under section 212(a)6 of the Customs Ordinance.
The last offense attributed to the defendant in this indictment is the provision of incorrect and inaccurate information without a reasonable explanation, in violation of section 117(a)3 of the VAT Law. This offense deals with the provision of false or inaccurate information, whether in the framework of a report or other document, which is provided to the VAT authorities. I hereby rule that the defendant should be convicted of four offenses, under section 117(a)3 of the VAT Law, due to the fact that false information was provided, both within the supplier's accounts and in the framework of the records that were submitted, insofar as the identity of the supplier and the amounts paid to him relate to, with the aim of reducing the liability for VAT payments.