The Director of Public Prosecutions v Artjoms Jemeljanovs
Date
21 May 2025
Venue
Dublin Circuit Court
Judge
Her Honour Judge Martina Baxter
Summary
Mr. Artjoms Jemeljanovs, with an address at Patversmsmaes Iela 2, Daugavpels, Latvia entered a plea of guilty to an offence, 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, 40,600 cigarettes with intent to defraud either directly or indirectly the State of such duty.
Outcome
On 21 May 2025 at Dublin Circuit Criminal Court, Judge Baxter convicted Mr. Jemeljanovs on count 1 evasion charge. Noting the accused had no previous convictions and had been in custody since his arrest on the 30 of January 2025, Judge Baxter imposed a 10 month sentence which was back dated to the date the accused went into custody and the balance of the sentence from the 21 of May 2025 was suspended for a further period of 10 months provided the accused returned to his home country within 48 hours of release from custody.