Two Fife men have admitted defrauding HM Customs of more than £75,000 in unpaid duty in tobacco products.
The men in the dock at Dunfermline Sheriff Court were Joseph Ward and David Adams, both of Windygates.
Ward, 54, of Kennoway Road, admitted two offences which took place on May 30 2014 on the A985 Admiralty Road, Rosyth, at his home and elsewhere.
He admitted he was concerned in carrying and harbouring a quantity of counterfeit cigarettes and hand-rolling tobacco which were chargeable with a duty which had not been paid, with intent to defraud HM customs and excise of £25,542.33.
He also admitted with a view to make gain and without the consent of the proprietor, he had in his possession, custody or control in the course of his business, as a supplier of tobacco products, quantities of cigarettes and tobacco products.
Adams, 51, of Balcurvie Road, admitted that on numerous dates between September 12 and November 12 2014 he was knowingly concerned in carrying and harbouring goods chargeable with a duty which had not been paid, namely quantities of UK duty unpaid hand-rolling tobacco and quantities of UK duty unpaid cigarettes, with intent to defraud HM Customs and Excise of £50,000 in duty payable.
Both men will return to court for sentencing on December 7.