The Director of Public Prosecutions v David Clarke

Date

6 March 2024

Venue  

Dublin Circuit Court

Judge

His Honour Judge Martin Nolan.

Summary

Previously, on 24 January 2024, at Dublin Circuit Court, David Clarke pleaded guilty to the following offence:

• The evasion of a duty of excise on excisable products, to wit, 74,100 cigarettes and 141.60 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 €155,523.43.

On 5 March 2024 at Dublin Circuit Court, David Clarke also pleaded guilty to the following offences:

• keep for sale or delivery specified tobacco products, to wit, 64,100 cigarettes and 106.60 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 and affixed to each such pack in the prescribed manner, contrary to Section 78(3) and (5) of the Finance Act 2005, as amended. The estimated value of the goods concerned is €123,289.98.
• keep for sale or delivery specified tobacco products, to wit, 10,000 cigarettes and 5 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 and affixed to each such pack in the prescribed manner, contrary to Section 78 (3) and (5) of the Finance Act 2005, as amended. The estimated value of the goods concerned is €11,033.35.
• keep for sale or delivery specified tobacco products, to wit, 30 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 and affixed to each such pack in the prescribed manner, contrary to Section 78 (3) and (5) of the Finance Act 2005, as amended. The estimated value of the goods concerned is €21,200.

Outcome

Judge Nolan imposed a sentence of 16 months imprisonment in respect of the four offences.