Finance Act, 1995
|
Detention of goods and vehicles. |
88.—(1) Where an officer— | |
(a) discovers any material discrepancy between excisable products being transported and those described in the documents referred to in section 86 (4) (f) and the officer is not satisfied with any reasons tendered for such discrepancy and suspects that the products may, therefore, be liable to forfeiture or where the officer suspects that the excisable products may be liable to forfeiture for any other reason, or | ||
(b) reasonably suspects that any excisable products are liable to forfeiture, or | ||
(c) reasonably suspects that a vehicle has not been registered in the register maintained under Chapter IV of Part II of the Act of 1992 or has been converted (within the meaning of the said Chapter IV) and a declaration in relation to the conversion has not been made under section 131 of that Act or any vehicle registration tax in respect of a vehicle has not been paid, or | ||
(d) reasonably suspects that any other goods are liable to forfeiture under the law relating to excise, | ||
all of the excisable products concerned, the vehicle concerned or the other goods concerned, as the case may be, may be detained by the said officer until such examination, enquiries or investigations as may be deemed necessary by the officer, or by another officer, have been made for the purpose of determining to the satisfaction of either such officer whether or not the products or other goods are liable to forfeiture, the vehicle has been registered, the declaration aforesaid has been made or the vehicle registration tax has been paid, as may be appropriate. | ||
(2) Where a member of the Garda Síochána reasonably suspects that a vehicle has not been registered in the register maintained under Chapter IV of Part II of the Act of 1992 or has been converted (within the meaning of the said Chapter IV) and a declaration in relation to the conversion has not been made under section 131 of that Act or any vehicle registration tax in respect of a vehicle has not been paid, the vehicle concerned may be detained by the member until such examination, inquiries or investigations as may be deemed necessary by the member have been made for the purpose of determining to the satisfaction of the member whether or not the vehicle has been registered, the declaration aforesaid has been made or the vehicle registration tax has been paid, as may be appropriate. | ||
(3) Subject to subsection (5), whenever any excisable products or other goods are detained by an officer under subsection (1), all of the products or other goods as well as all things being made use of in the conveyance of the products may also be detained by the officer until the examination, enquiries or investigations referred to in subsection (1) have been made. | ||
(4) For the purpose of subsection (3), where excisable products or other goods are found in or on, or in any manner attached to, a vehicle, the vehicle shall be deemed to have been made use of in the conveyance of the products or other goods. | ||
(5) When a determination referred to in subsection (1) or (2) has been made in respect of any excisable products or other goods or a vehicle or upon the expiry of a period of one month from the date on which the products or other goods or the vehicle were or was detained under the said subsection, whichever is the earlier, the products or other goods or the vehicle (together with any thing detained with the products or other goods under subsection (3)) shall be seized as liable to forfeiture under the Customs Acts or under section 89 or released. | ||
(6) Any person who resists, obstructs or impedes an officer or a member of the Garda Síochána in the exercise of any power conferred on the officer or member by this section shall, without prejudice to any other penalty to which he may be liable, be guilty of an offence and shall be liable on summary conviction to a penalty, under the law relating to excise, of £1,000. |