Judgment was reserved yesterday in a case taken by a farmer who is challenging his extradition to Northern Ireland where he is charged with conspiracy to defraud by not paying agricultural levies on grain taken into the Republic.
Mr John Oliver Byrne (44), originally from Northern Ireland and now living at Mountpleasant, Dundalk, Co Louth, is taking the case against the Garda authorities and the State, which is supporting the extradition.
Mr Patrick MacEntee SC, for Mr Byrne, said the payments it was alleged Mr Byrne conspired not to make constituted a Revenue offence within the meaning of the Extradition Act 1994 as amended. Under the Act, Revenue offences were exempt from extradition proceedings.
Mr Peter Charleton SC, for the State, said the alleged offences were not Revenue offences. The purpose of the payments was not to raise money but to facilitate the movement of goods, therefore the charges did come under the Extradition Act.