The Director of Public Prosecutions v Vjaceslovs Nikitins

Date

1 November 2024

Venue 

Portlaoise Circuit Court

Judge

His Honour Judge Keenan Johnson

Summary

Following a Seizure of 192,540 cigarettes, 10kgs of tobacco & 2,116.535 Litres of alcohol at 13 Derrywood, Durrow, Co. Laois on 31 July 2018, Mr. Vjaceslovs Nikitins with an address at 13 Derrywood, Durrow, Co. Laois entered a plea of guilty to offences, contrary to Section 78(3) Finance Act , 2005, as amended, contrary to Section 79(2) & (8) of the Finance Act 2003 and contrary to Section 119(2) of the Finance Act, 2001, as amended:

1. Were concerned in the evasion of a duty of excise on excisable products to wit, 2,116.535 Litres of alcohol products, 192,540 cigarettes and 10Kg of fine cut tobacco for the rolling of cigarettes with intent to defraud either directly or indirectly the State of such duty.     
2. Were concerned in the attempted evasion of a duty of excise on excisable products to wit, 2,116.535 Litres of alcohol products, 192,540 cigarettes and 10Kg of fine cut tobacco for the rolling of cigarettes with intent to defraud either directly or indirectly the State of such duty.     
3. Did keep for sale or delivery specified Tobacco products to wit 192,540 cigarettes and 10Kg of fine cut tobacco for the rolling of cigarettes in a pack or packs upon which Tax Stamps had not been affixed to each such pack. 
4. Did keep for sale or delivery alcohol products to wit 2,116.535 Litres of alcohol products on which the appropriate rate of alcohol products tax has not been paid. 

Outcome 

On 11 June 2024, Mr. Nikitins pleaded guilty to Counts 1, 3 and 4 on the Indictment.

On 1 November 2024, Judge Johnson proceeded to judgment and reviewed the facts . The Court noted that he had no previous convictions and hadn’t come to adverse Garda Notice since this matter.

On Count 1 Judge Johnson convicted Mr. Nikitins and imposed a sentence of 240 hours community service in lieu of 2 years imprisonment.  

On Count 3 Judge Johnson convicted Mr. Nikitins and indicated that the appropriate headline sentence in this case was 3 ½ years imprisonment with after mitigation,  it was reduced to 2 ½ years.  The Court imposed this sentence but, in giving him ‘a fool’s pardon’,  it was suspended for 5 years on his peace bond of €500.00.    

Count 2 was withdrawn as an alternative offence and count 4 was taken into consideration