Revenue officers seized some 600,000 cigarettes with a value of €304,000 at Dublin Port yesterday.
The Marlboro brand cigarettes were discovered when officers examined a large wooden crate, which had arrived from the Asia.
According to documentation, the crate contained safety footwear. But when examined it was found to contain cigarettes hidden underneath a layer of shoes.
Investigations are ongoing with a view to referring a file to the Director of Public Prosecutions.
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The cigarettes and tobacco represented a potential loss to the exchequer of approximately €261,000.
The seizure was part of an ongoing operation targeting the supply and sale of illegal cigarettes.