Two former protected witnesses, Charles Bowden and Russell Warren, cannot be compelled to return to Ireland to give evidence on whether convicted drugs dealer John Gilligan benefited from drug trafficking, the Special Criminal Court was told yesterday.
Responding to the court's ruling that the two witnesses had relevant evidence to give in the State's attempt to confiscate £14.2 million from Gilligan, Mr Peter Charleton SC said the State would make every effort to locate the witnesses.
It might be possible for them to give evidence by video link, but ultimately, he said, it was their decision to testify or not.
Mr Bowden and Mr Warren were released from jail earlier this year after giving evidence under the Witness Protection Programme at several trials connected with Gilligan's drugs gang, and the murder of Veronica Guerin.
In other evidence, Mr Barry Galvin, chief law officer with the Criminal Assets Bureau, told the court that he raised a tax assessment of £3.2 million on John Gilligan's income between April 1994 and April 1995.
He based his assessment on all "unknown, unlawful and illegal" income during that period.
Questioned by Mr Michael O'Higgins SC, for Gilligan, Mr Galvin said he arrived at the figure by following "the money trail" involving bank accounts held in the names of Gilligan and his associates and from £3.42 million changed in Holland between 1994 and 1995.
He said a judgment mortgage for £2.75 million had been registered against the Jessbrook Equestrian Centre in Meath, on foot of the tax assessment.
The court has heard that the State wants to appoint a High Court receiver to realise Gilligan's assets which allegedly include Jessbrook, two houses in Lucan, a house in Blanchardstown, six vehicles, 16 bank acounts and more than £5 million he staked in bets.
John Gilligan (49) was convicted on March 15th last of 11 offences including the unlawful importation of cannabis resin into the State on various dates between July 1st, 1994 and October 3rd, 1996 and the unlawful possession of cannabis resin for sale or supply on the same dates.
He was cleared of the murder of journalist Veronica Guerin.
Mr Galvin said he estimated that Mr Gilligan had "sales" of £9.2 million in the 12 months between April 1994 and April 1995, of which £3.2 million profit was owed in tax.
Mr O'Higgins asked the witness what he meant by "sales" and if Gilligan's tax assessment included profit from tobacco smuggling.
"No", the witness replied, adding that the Taxes Consolidation Act did not oblige him to give a breakdown.
Mr Justice O'Sullivan, presiding, rejected a defence submission for access to Mr Galvin's files on the grounds that the defence was not entitled to embark on a "fishing expedition".
The court directed, however, that a final computation of the assessment be handed to the defence.
Mr Charleton submitted that the "tobacco issue" was a "red herring".
He said Charles Bowden's previous evidence was that "he had never handled tobacco" for John Gilligan.
"The person who has relevant evidence - Mr Gilligan - is not prepared to give it," he said.
The case was adjourned until January 22nd to allow the State to locate Charles Bowden and Russell Warren.