The Director of Public Prosecutions v Patrick Gavin

Date

25 January 2023

Venue 

Dublin District Court

Judge

His Honour Judge Anthony Halpin

Summary

At Dublin District Court, Judge Halpin sentenced Patrick Gavin, with an address at 19 Rockville Crescent, Blackrock, Co. Dublin. 

Patrick Gavin pleaded guilty to the following offences:

• Counts 1: Delivering specified tobacco products, to wit 8,000 cigarettes and 2.5 kilos of fine cut tobacco, otherwise than in a pack or packs to which a tax stamp, by which Tobacco Products Tax at the appropriate rate had been levied or paid in respect of such tobacco products, had been affixed to each such pack or packs contrary to section 78(3) & (5) of the Finance Act, 2005 as amended.
• Count 2: Did keep for sale or delivery specified tobacco products, to wit 30,200 cigarettes and 10 kilos of fine cut tobacco, otherwise than in a pack or packs to which a tax stamp, by which Tobacco Products Tax at the appropriate rate had been levied or paid in respect of such tobacco products, had been affixed to each such pack or packs contrary to section 78(3) & (5) of the Finance Act, 2005 as amended.
• Count 3: Concerned in the evasion of excise duty in the sum of €4,277.86, on excisable products, to wit 8,000 cigarettes and 2.5 kilos of fine cut tobacco, by being in possession, custody, or control of the said products in respect of which a duty of excise was payable, with the intent to defraud either directly or indirectly the State of such duty contrary to section 119(2) of the Finance Act, 2001 as amended.
• Count 4: Concerned in the evasion of excise duty in the sum of €16,314.26 on excisable products, to wit 30,200 cigarettes and 10 kilos of fine cut tobacco, by being in possession, custody, or control of the said products in respect of which a duty of excise was payable, with the intent to defraud either directly or indirectly the State of such duty contrary to section 119(2) of the Finance Act, 2001 as amended.

Outcome

On 25 January 2023, Judge Halpin sentenced Patrick Gavin to two months imprisonment suspended for 12 months.