600,000 cigarettes have been seized at Dublin Port.
Revenue Customs Services found the 'Marlboro' brand cigarettes in a large wooden crate which was described as safety footware.
They were concealed under a layer of shoes.
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The cigarettes are worth around €304,000, with a potential loss to the Exchequer of €261,000.
Investigations are ongoing with a view to referring a file for criminal prosecution.