haʊˈɛvɚ, ðə kˈeɪs ɐlˈaʊd ðə kˈoːɹt tə lˈʊk æt ðɪ ˈɪʃuː ʌv ɛksˈɛsɪv fˈaɪnz ɐpˈɑːɹt fɹʌm ˈʌðɚ kɹˈɪmɪnəl ˈɪʃuːz bɪkˈʌz ðɛɹwˌɜː nˈoʊ tʃˈɑːɹdʒᵻz ɐɡˈɛnst ðə ɹᵻspˈɑːndənt ˈʌðɚ ðɐn fˈeɪlɪŋ tə ɹᵻpˈoːɹt ðə kˈæʃ tɹˈænsfɜː; ɐ sˈɛpɹət tʃˈɑːɹdʒ ʌv lˈaɪɪŋ tə kˈʌstəmz əfˈɪʃəlz hɐdbɪn dɹˈɑːpt.
However, the case allowed the Court to look at the issue of excessive fines apart from other criminal issues because there were no charges against the respondent other than failing to report the cash transfer; a separate charge of lying to customs officials had been dropped.