Finance Act, 2001
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Power to deal with seizures, before and after condemnation. |
144.—(1) In this section “claimant” has the same meaning as it has in section 143 . | |
(2) The Commissioners may, in their discretion, restore anything seized as liable to forfeiture under the law relating to excise, and the Minister for Finance may order such restoration. | ||
(3) Without prejudice to subsection (2), where a notice relating to the thing seized has been duly given under section 143 , the Commissioners may as they think fit and notwithstanding that such thing seized has not yet been condemned— | ||
(a) if a notice relating to the thing has been duly given under section 143 , deliver it up to the claimant on payment to the Commissioners of such sum as they think proper, being a sum not exceeding that which in their opinion represents the value of the thing, including any duty or tax chargeable on it which has not been paid, or | ||
(b) if the thing seized is in the opinion of the Commissioners of a perishable nature, sell or destroy it. | ||
(4) If, where anything is delivered up, sold or destroyed under this section, it is held by the court in proceedings under this section that the thing was not liable to forfeiture at the time of its seizure, the Commissioners shall, subject to any deduction allowed under subsection (5), on demand tender to such claimant— | ||
(a) an amount equal to any sum paid by the claimant under subsection (2), | ||
(b) if they have sold the thing, an amount equal to the proceeds of sale, or | ||
(c) if they have destroyed the thing, an amount equal to the market value of the thing at the time of its seizure. | ||
(5) Where the amount to be tendered under subsection (4) includes any sum on account of any duty or tax chargeable on the thing which has not been paid before its seizure, the Commissioners may deduct from the amount so much of it as represents the duty or tax. | ||
(6) If the claimant accepts any amount tendered under subsection (4), such claimant shall not be entitled to maintain proceedings in any court on account of the seizure, detention, sale or destruction of the thing concerned. | ||
(7) All goods seized by an officer or by a member of the Garda Síochána as liable to forfeiture shall after condemnation of such goods be either— | ||
(a) sold or destroyed, or | ||
(b) otherwise disposed of in accordance with regulations made under section 153 . | ||
(8) Notwithstanding any other provision of this Chapter relating to goods seized as liable to forfeiture, an officer who seizes as liable to forfeiture any spirits or any stills, vessels, utensils, wort or other material for manufacturing, distilling or preparing spirits may at the discretion of such officer forthwith spill, break up or destroy any of those goods. |