More than 39,800 contraband cigarettes have been seized in west Dublin.
They were found following the search of a car and subsequent search of a business premises in the Dublin 15 area.
The car was also seized by Revenue officers.
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The searches and seizures came as part of an intelligence-led operation targeting the illegal importation and distribution of counterfeit cigarettes in the Dublin area.
Two men were questioned about the seizures of the Marlboro branded cigarettes, which represented a potential loss to the Exchequer of around €16,656.