The International Paralympic Committee’s (IPC) independent anti-doping tribunal found Para-biathlon athlete Polukhin provided urine samples that had been tampered with during the Games, an event overshadowed by Russian state-sponsored doping.

DNA evidence showed that Polukhin provided ‘clean’ urine during the Games that could be ‘swapped’ with samples that would have tested positive for trimetazidine (TMZ).

TMZ is a medication that increases blood flow to the heart and stimulates the metabolism of glucose, which can improve endurance.

Forensic analysis of the sample bottle showed “scratches and marks and a urine residue tooth mark that could only have been caused by someone closing, then re-opening, then reclosing the sample bottle.”

The tribunal said that analysis of the urine conducted in 2018 demonstrated that the composition of the urine had changed since the 2014 analysis by the Sochi laboratory.

Polukhin, now 42, will forfeit his gold medal from the Men’s Para-biathlon 15km Visually Impaired competition and silvers from the same event at 7.5km and 12.5km distances.

The tribunal found that the athlete’s conduct during the Sochi 2014 Paralympic Winter Games was “particularly egregious” and “significantly undermined the integrity of the event”.

It said that Polukhin did not provide “any logical or plausible explanation” for the evidence of sample swapping with his urine.

Polukhin filed an appeal against the decision with the Court of Arbitration for Sport, but this was withdrawn earlier this month after he failed to pay the advance of costs.

The tribunal made its decision on 25 September, 2024, but under rules could not disclose the decision until the completion of the appeals process.

The IPC’s head of anti-doping Jude Ellis said: “The resolution of this case draws a line under what has been a long-running process into potential anti-doping rule violations by Russian athletes at the Sochi 2014 Paralympic Winter Games.”

The IPC confirmed to BBC Sport that there are no further investigations relating to Sochi 2014.

The World Anti-Doping Agency (Wada) provided evidence relating to state-sponsored doping programme in Russian sport between 2012 and 2015.

During that period the Moscow and Sochi laboratories swapped out ‘dirty’ urine samples for ‘clean’ ones to conceal presumptive adverse analytical findings.

Russian athletes were banned from competing under their flag between 2015 and 2018, before Wada imposed a further four-year ban in 2019.

The Court of Arbitration for Sport reduced the suspension to two years, meaning Russian athletes had to compete under a ‘neutral’ flag until 16 December 2022.

Russia has been banned from competing at sporting events since the invasion of Ukraine in February 2022.

Polukhin is one of two athletes found to have violated anti-doping rules at Sochi 2014. The other was Italian Para ice hockey player Igor Stella, whose case was announced during the Games.

Polukhin’s case will be passed to the International Ski and Snowboarding Federation and the International Biathlon Union to determine if any further action is required.