JEWELRY tycoon Tse Sui-luen on Friday vowed to come back bigger than ever after being jailed for three years and three months for paying more than 152 million yuan (US$22 million) in illegal rebates to travel agents.

His son, Tommy Tse Tat-fung, was jailed for five years.

The tycoon's barrister, Joseph Tse Wah-yuen SC, said his client would appeal.

"He says even if he loses the appeal, he will come back again and create another empire," he said.

"He has not given up and he does not believe his chances are over because of his conviction."

The barrister said he believed Tse Sui-luen, 71, would end up serving just two years because of remissions. "[He] also maintains he is not a thief, and his credibility is an important virtue he will always defend."

Tse Sui-luen and Tommy Tse, 38, were last month found guilty of conspiring with three others to steal more than 2.7 million yuan from the company, TSL, between February and December 2002.(SD-Agencies)