"Offending of this type and to this extent is particularly serious for a number of reasons. First, there is clearly a substantial loss to the Exchequer, both in relation to the stated loss of duty and tax, as well as the loss of tax and rates generated though the legitimate taxation of genuine wholesale and retail outlets. Secondly, there is a strong health and social policy behind the imposition of tax and duty on cigarettes, primarily to deter purchase of cigarettes and other tobacco products. Evasion of the duty undermines this policy. Thirdly, the sale of cigarettes through genuine retail outlets is regulated to prevent sale to under aged consumers. Fourthly, the profitability of the genuine retail outlets is substantially undermined by this illegal activity. Fifthly, the unregulated importation of illicit cigarettes by­passes the normal quality control provisions and may expose the ultimate user to not only the well-known and documented adverse impact from tobacco and nicotine consumption, but other toxic additives. Finally, this criminal activity at this scale is normally associated with criminal elements in society who are closely associated with major criminal gangs, many with a direct or indirect link with paramilitary groups. The World Health Organisation Framework Convention on Tobacco Control adopted a new treaty in November 2012, and its representative stated – “The elimination of all forms of illicit trade in tobacco products, including smuggling and illegal manufacturing, is an essential component of tobacco control…….Illicit trade in tobacco products is a global problem. It undermines health objectives, imposes additional strain on health systems and weakens tax and other measures designed to strengthen tobacco control. It leads to substantial revenue losses to governments around the world but generates vast financial profits for illegal traders. These are often used to fund transnational criminal activity.” There is a clear public interest in suppressing this type of activity."