The Director of Public Prosecutions v Olegs Cickalenko
Date
6 October 2023
Venue
Monaghan Circuit Court
Judge
Judge John Aylmer
Summary
Previously on 7 June 2023 at Monaghan Circuit Court, Olegs Cickalenko of 29 Alderwood, Carrickmacross, Co. Monaghan pleaded guilty to the following offence:
● Keeping for sale or delivery specified tobacco products, to wit, 51,840 cigarettes and 15.45 kgs of fine cut tobacco for the rolling of cigarettes, otherwise than in a pack or packs to which a tax stamp, by means of which Tobacco Products Tax at the appropriate rate has been levied or paid in respect of such tobacco products, is affixed to each such pack in the prescribed manner, contrary to section 78(3) and (5) of the Finance Act 2005, as amended.
On 6th October 2023 at Monaghan Circuit Court, Olegs Cickalenko of 29 Alderwood, Carrickmacross, Co. Monaghan pleaded guilty to two additional offences:
● The evasion of a duty of excise on excisable products, to wit, tobacco products, namely 68,940 cigarettes in respect of which a duty of excise was for the time being payable, with intent to defraud either directly or indirectly the State of such duty, contrary to section 119 (2) and (3) of the Finance Act, 2001, as amended. The estimated value of the goods concerned is €48,947.40
● The evasion of a duty of excise on excisable products, to wit, tobacco products, namely 30.80 kgs of fine cut tobacco for the rolling of cigarettes, in respect of which a duty of excise was for the time being payable, with intent to defraud either directly or indirectly the State of such duty, contrary to section 119 (2) and (3) of the Finance Act, 2001 as amended. The estimated value of the goods concerned is €19,304.82
Outcome
On 6 October 2023, Judge Aylmer delivered his sentence in respect of all three offences. Olegs Cickalenko was sentenced to 240 hours Community Service in lieu of 12 months imprisonment.