Finance Act, 2001
Seizure of goods and vehicles. |
141.—(1) Any goods or vehicles that are liable to forfeiture under the law relating to excise may be seized by an officer. | |
(2) Anything liable to forfeiture under section 10A (inserted by the Finance Act, 1994 ) of the Finance (Excise Duty on Tobacco Products) Act, 1977 , may be seized by a member of the Garda Síochána and shall be delivered to an officer. |