The Director of Public Prosecutions v Daniel Pavlov

Date

2 March 2026

Venue

Dundalk Circuit Court

Judge

Her Honour Judge Dara Hayes

Summary

Previously on 25 February 2026, at Dundalk Circuit Court, Daniel Pavlov of 200 Glenwood, Dublin Road, Dundalk, County Louth pleaded guilty to the following offences:

• Keep for sale or delivery specified tobacco products, to wit, 34,420 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. The estimated value of the goods concerned is €28,548.35.
• Keep for sale or delivery specified tobacco products, to wit, 1,640 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. The estimated value of the goods concerned is €1,372.50.
• The evasion of a duty of excise on excisable products, to wit, 36,060 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 €29,920.85.

Outcome

On 25 February 2026, Judge Hayes imposed a sentence of two years and seven months imprisonment, suspended in full, in respect of the two offences committed under section 78(3) and (5) of the Finance Act, 2005.