The Director of Public Prosecutions v Brendan Casey

Date

10 April 2025

Venue

Letterkenny Circuit Court

Judge

His Honour Judge John Aylmer

Summary

Previously, on 23 March 2023, at Letterkenny Circuit Court, Brendan Casey of 10 Beal Na Mara, Ballyshannon, Co. Donegal, pleaded guilty to the following offences:

• Keeping for sale or delivery specified tobacco products, to wit 61,750 cigarettes and 33.38 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. The estimated value of the goods concerned is €61,645.45.

• The evasion of a duty of excise on excisable products, to wit 61,750 cigarettes and 33.38 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 €61,645.45.

Outcome

On 10 April 2025, Judge Aylmer imposed a sentence of 240 hours community service in lieu of a 12 month custodial sentence.