Finance Act, 1940

Powers of members of the Defence Forces.

22.—Every member of the Defence Forces who is authorised by the Revenue Commissioners to act as an officer of customs and excise under this section shall have and possess and may use and exercise all the powers, authorities, and privileges which are conferred on or vested in an officer of customs and excise by the Customs Consolidation Act, 1876, or any other Act now in force or hereafter to be passed relating to the customs, but so far only as such powers, authorities, or privileges relate to any one or more of the following matters, that is to say:—

(a) the boarding, search, examination, seizure, or detention of any vessel, boat, motor vehicle, aircraft, cart, carriage, or other conveyance;

(b) the searching of persons found in any such conveyance or requiring the production by any person so found of documents and papers;

(c) the hauling on shore or mooring of vessels or boats engaged in the prevention of smuggling;

(d) the patrolling and passing freely along or over any part of the coast or of the shores and banks of any river, creek, or inlet, or on, over, or along any railway;

(e) the seizure or detention of goods;

(f) the search, interrogation, or arrest, of suspected persons;

(g) the prosecution of persons charged with offences.