Finance Act, 2001

Proceedings for condemnation by court.

128.—(1) Proceedings under section 127 are civil proceedings and may be instituted either in the High Court or, if, in the opinion of the Commissioners, the value of the thing which is the subject of the proceedings does not exceed £5,000, the District Court.

(2) In any proceedings under section 127 the claimant, or any solicitor acting on behalf of such claimant, shall state on oath that the thing seized was, or was to the best of their knowledge and belief, the property of the claimant at the time of the seizure.

(3) The Commissioners may in their discretion stay or compound any proceedings under section 127 , and may restore anything seized which is subject to such proceedings, and the Minister for Finance may order any such restoration.

(4) The provisions of section 126 (3) shall also apply to proceedings under section 127 .

(5) In any proceedings under section 127 , if judgement is given for the claimant, no officer or person who made or assisted in making the seizure is liable to any civil or criminal proceedings on account of seizure or detention of the goods, provided that the court or judge certifies that there was probable cause for making such seizure or detention.