A Dublin farmer accused of evading duty on cider he made and sold says his requests for information had been "ignored" by Revenue officials before a Revenue raid on his farm.
The jury at Dublin Circuit Criminal Court also heard that tests carried out in the State laboratory six months after the product was confiscated by excise officials could not be trusted and that some of it might not have been cider at the time it was seized.
David Llewellyn, the Fruit of the Vine farm, Quickpenny Road, Lusk, Co Dublin, has pleaded not guilty to evading excise duty on cider produced by him and sold in farmers markets. It was day four of the trial.
Mr Llewellyn told defence counsel Tony McGillicuddy that he had sought information from an official in the Revenue Commissioners following his decision to start making cider in 2001 in addition to his main business of making apple juice.
He received details of the Cider Regulations 1940 which stated that a farmer who produced cider on a non-regular basis may be exempt from getting a licence from the Revenue.
Mr Llewellyn said he was visited by Customs and Excise officials in November 2002 after his cider was observed on sale from his stall in the Temple Bar farmers market. They told him he must get a licence and start paying excise on cider and gave him the contact details to do so.
He then tried to get further information from officials about the exemption in the 1940 legislation but his requests were ignored.