"We say that the sentence was manifestly inadequate because this was a case in which advantages totalling over $30 million were accepted over a three-year period by a mature and educated man, who occupied a senior position in a major industry, who showed no remorse (even after conviction, when he continued to maintain his innocence), and in respect of whom there was simply no mitigation. He had fled the jurisdiction, pleaded not guilty, and had offered to pay back not one cent of the cash bribes he had received. The judge took a starting point of five years’ imprisonment. In our judgment that was clearly too low. A starting point of not less than six years was called for. He deducted six months for his previous good character. Given the length and scale of the offence, and his own evidence that he had been involved for years in smuggling cigarettes, that might be viewed as a generous deduction. The judge then reduced the term of imprisonment by a further 10 months to give some credit to the Applicant for the fact that he had spent 17 months in custody in the USA pending extradition. In our judgment that was too generous and, but for one matter, the Applicant deserved no reduction at all for that factor. He fled from Hong Kong when he knew full well that an investigation was underway. He fought the extradition largely on the basis that he could not obtain a fair trial in Hong Kong, and whilst he is not to be penalised for adopting that fashionable line, neither should he be permitted to pray in aid the period of custody which he thereby brought upon himself. Nor is there shown any conduct on the part of the prosecuting authorities, or by the authorities of the USA which unnecessarily prolonged his detention. The one factor that might properly be taken into account is that probable cause for extradition was not established in relation to one of the charges. In the circumstances we have described, we could not properly say that the Applicant should, notwithstanding the dashed hopes factor, be sentenced differently for the offence, by a reduction of sentence. A reduction would result in a sentence which, even taking that factor into account, would be a travesty."