Finance Act, 1963

Amendments relative to penalties.

34.—(1) Section 186 of the Customs Consolidation Act, 1876 , is hereby amended by the substitution of “whichever is the greater” for “at the election of the Commissioners of Customs”.

(2) Subsection (1) of section 3 of the Customs Act, 1956 , is hereby amended by the substitution of “whichever is the greater” for “at the election of the Revenue Commissioners”.

(3) Where in any enactment of the Customs Acts, other than the enactments specified in the foregoing subsections of this section, there occurs a provision under which the Revenue Commissioners may elect between alternative penalties, the enactment shall have effect as if, instead of providing for such election, it provided for the imposition of the greater of the penalties.

(4) The following provisions shall, notwithstanding any other enactment, have effect in relation to an offence under section 186 of the Customs Consolidation Act, 1876 , section 3 of the Customs Act, 1956 , or any enactment of the Customs Acts amended by subsection (3) of this section—

(a) an estimated value of the goods shall be stated in the summons, information or charge,

(b) the defendant may, by notice to the prosecution given before the commencement of the period of four days ending immediately before the date fixed for the hearing of the proceedings in the District Court (or given later by permission of that Court), challenge the estimated value,

(c) if the estimated value is not challenged—

(i) in case treble the estimated value exceeds one hundred pounds, the offence shall be tried on indictment, and

(ii) at the trial of the offence, whether on indictment or summarily, the estimated value shall be taken conclusively as being the value of the goods, without any further evidence of that value,

(d) if the estimated value is challenged—

(i) the justice of the District Court shall, before proceeding with the hearing, determine the value of the goods and the value so determined shall be final and not appealable,

(ii) where treble the value so determined exceeds one hundred pounds, the offence shall be tried on indictment,

(iii) at the trial of the offence, whether on indictment or summarily, the value so determined shall be taken conclusively as being the value of the goods, without any further evidence of that value,

(e) in estimating or determining pursuant to this subsection the value of the goods, that value shall be taken as the price which the goods might reasonably be expected to have fetched, after payment of any duty chargeable thereon, if they had been sold on the open market at or about the date of the commission of the offence.

(5) An offence under any enactment of the Customs Acts, other than an enactment referred to in the foregoing subsections of this section, shall be tried on indictment if the penalty exceeds or may exceed one hundred pounds.

(6) Nothing in the foregoing subsections of this section shall prevent—

(a) any action or other proceeding being brought under section 38 of the Finance Act, 1924 , or

(b) any action, information or proceeding being brought in the High Court under section 11 of the Customs and Inland Revenue Act, 1879 .

(7) In any application of subsection (4) of this section in relation to section 15 of the Tobacco Act, 1840, or section 106 of the Customs Consolidation Act, 1876

(a) the references in the subsection to the value of the goods shall be construed as references to the amount or value of drawback sought or claimed,

(b) paragraph (e) of the subsection shall not apply.

(8) In every case tried on indictment by virtue of this section, the Attorney-General or the accused person shall be entitled on application to have the case sent forward to the Central Criminal Court.

(9) The definition of “Justice” in section 284 of the Customs Consolidation Act, 1876 , is hereby amended by the addition thereto of “and shall also, in relation to a case tried in the Central Criminal Court, be construed as including a reference to the judge of that Court”.

(10) Section 232 of the Customs Consolidation Act, 1876 , is hereby amended by the addition of the following sentence: “The requirement of committal contained in this section shall have effect subject to the proviso that there shall be a discretion to allow a period not exceeding three months for payment of the penalty and, where such a period is allowed, the offender shall not be committed if the penalty is paid during that period.”

(11) Section 1 of the Probation of Offenders Act, 1907 , shall not apply in relation to offences under the Customs Acts.