An appeal has heard the 6 year jail term being served by a Dublin businessman for a €1.6 million tax scam on imported garlic is the longest ever in a Revenue matter.
Paul Begley of Begley Brothers Limited in Blanchardstown and with an address at Redgap in Rathcoole is challenging the severity of his sentence.
The Court of Criminal Appeal has heard the scam was exposed in 2007 when customs officials at Dublin Port opened up a container of garlic labelled as 'Apples'.
The premises of the businessman were raided and he admitted using fraudulent paperwork in order to avoid the exceptionally high duties importers pay on garlic.
The 46-year-old was the head of Ireland's largest fruit and vegetable producers Begley Brothers Ltd.
'Disproportionate sentence'
He pleaded guilty to 4 sample counts of evading customs duty between September 2003 and October 2007 and was jailed for 6 years by Dublin Circuit Criminal Court last March.
The total amount of garlic involved was 1,013 tonnes.
On appeal his lawyers have claimed that the sentence is disproportionate.
Senior Counsel Patrick Gageby has argued that Judge Martin Nolan made a mistake in imposing the maximum sentence on one of the charges as Mr. Begley co-operated with the authorities, made reparation payments to the Revenue Commissioners and pleaded guilty.
He said the maximum sentence should be held for 'the worst case in the worst circumstances' and submitted that imposing very severe sentences on those who plead guilty, might have a chilling effect on people co-operating with law enforcement authorities.
He said Judge Nolan had recognised that Paul Begley was unlikely to re-offend but had imposed a harsh sentence partly as a deterrent to others.
In reply, Remy Farrell, SC, for the Director of Public Prosecutions (DPP) described the tax scam as 'being at the very highest end' in terms of the figures that have previously come before the courts.
He said the scam involved a significant breach of trust relating to the declarations importers and exporters are required to make, and he argued it had resulted in a competitive disadvanctage to other businesses.
Asked by presiding Judge Mr. Justice Liam McKechnie why import duty on garlic is so high, he replied that it was 'a form of protectionism of a very old-fashioned kind aimed, squarely at Chinese Garlic'.
The Court of Criminal Appeal will indicate later this afternoon if they intend to rule on the case today.
