A Dublin businessman who engaged in a €1.6 million tax scam on garlic has had his 6-year jail sentence overturned.

The Court of Criminal Appeal has ruled that the penalty imposed on Paul Begley of fruit and vegetable importers Begley Brothers Limited in Blanchardstown was 'excessive' and 'disproportionate'.

The 47-year-old from Woodlock, Redgap, Rathcoole in Co. Wicklow was jailed last March having pleaded guilty to 4 sample counts of evading customs duty between September 2003 and October 2007.

On one count, Dublin Circuit Criminal Court judge Martin Nolan imposed the maximum penalty of 5 years in prison, partly as a deterrent to other tax evaders.

In its ruling today, the Court of Criminal Appeal found the judge failed to give any explanation, as to why he considered the circumstances of the case as falling within the highest range.

Businessman also paying €1.6 million settlement

It said the judge had also failed to have full regard to the striking mitigating factors of the case, such as Paul Begley's remorse, and his copious admissions in which he provided chapter and verse to customs officials about the fraud he engaged in.

The businessman is also in the process of discharging a €1.6 million tax settlement with the Revenue Commissioners.

The 3-judge court did accept that these were serious, premeditated offences committed for personal gain.

The fruit and veg importer avoided paying the exceptionally high duties on garlic by having imports from China labelled as apples.

The scam was discovered in 2007 by officials at Dublin Port and was followed up by a search of Begley Bros's premises.

After the ruling today the businessman embraced members of his family.

However he has been remanded in custody until February 4th when the Court of Criminal Appeal will hear submissions before deciding a new sentence.