Customs officer denies he was 'selective' in cider tax case

A customs officer has denied he was "selective" in laws he enforced when investigating the case of a north county businessman charged with failing to pay tax on cider he produced and sold in farmers' markets.

David Llewellyn, who runs the Fruit of the Vine farm on Quickpenny Road, Lusk, has pleaded not guilty at Dublin Circuit Criminal Court to two counts of evading excise duty on cider produced by him.

Customs and Excise official Paul Garland gave evidence that he first visited Mr Llewellyn's farm in November 2002 after been informed that his cider was on sale in the Temple Bar Farmers Market.

Mr Garland told defence counsel, Tony McGillicuddy BL, that the accused said he had not been paying excise on the alcohol and that he did not have the relevant license from the revenue office to produce cider.

Mr Garland denied that Mr Llewellyn was exempt from obtaining a license under tax regulation in the 1940 Cider Duty Act which states that someone who farms for a living does not have to pay excise on cider providing it is sold on a regular basis.

Mr McGillicuddy replied "so you can pick and choose which laws you enforce?" after Mr Garland said he believed the 1940 Cider Duty Act regulation had been revoked and that he was more concerned with recent legislation when dealing with Mr Llewellyn's case.

Mr Garland said that Finance Acts passed in 2001 and 2004 were more relevant and also that the 1940 legislation dealt with the licensing of cider and not with the payment of excise duty and was therefore not applicable to the case.

"The 1940 act refers to a license. Mr Llewellyn is not here because of a license," Mr Garland said.

Earlier, Mr Garland told prosecution counsel, Mr Dominic McGinn BL, that the decision was made to raid Mr Llewellyn's farm after his cider was seen on sale again in the Temple Bar Market in 2004 and it was discovered he had failed to start paying excise duty.

He said the operation took place early in the morning in September 2004 when they stopped the accused as he left his farm with a delivery of cider and apple juice for farmers' markets in Dublin.

They found ten tanks containing 1,000 litres each of what he believed was fermenting cider as well as "a substantial quantity of bottles labelled cider". There were two different sizes of bottles.

When asked by Mr McGinn how many bottles of cider he estimated was on the farm he replied: "Certainly over 4,000 of each type, I believe."

Mr Garland said the accused told him he had been looking into getting a exemption from paying excise duty and that he had had discussions to this effect with the then Minister for State at the Department of the Environment, Mr Batt O'Keefe, at a small business forum.

The trial continues before Judge Frank O'Donnell with a jury of six men and six women.