Customs (Temporary Provisions) Act, 1945

Penalty for illegally exporting goods, etc.

3.—(1) Every person who—

(a) exports any goods in contravention of any enactment or statutory instrument, or

(b) attempts to export any goods in contravention of any enactment or statutory instrument, or

(c) brings or sends any goods to any place for the purpose of exportation in contravention of any enactment or statutory instrument, or

(d) attempts to bring or send any goods to any place for the purpose of exportation in contravention of any enactment or statutory instrument, or

(e) is knowingly concerned in dealing with any goods (being goods the exportation of which is prohibited or restricted by any enactment or statutory instrument) with intent to evade such prohibition or restriction, or

(f) keeps any goods at any place for the purpose of facilitating their exportation in contravention of any enactment or statutory instrument, or

(g) aids, abets or assists another person or conspires with another person to commit an offence under paragraph (a), (b), (c), (d), (e) or (f) of this subsection,

shall be guilty of an offence against the Customs Acts and shall for each such offence forfeit either treble the value of the goods or one hundred pounds, at the election of the Revenue Commissioners, and such person may either be detained or proceeded against by summons.

(2) Where the penalty for any offence under subsection (1) of this section is to be calculated by reference to treble the value of any goods, the value of the goods shall be taken to be the price at which goods of the like kind, but of the best quality, upon which the duty or duties (if any) had been paid were sold at or about the time of the commission of the offence.

(3) Where—

(a) a person is charged with the offence of exporting on or about a particular date any goods in contravention of any enactment or statutory instrument, and

(b) it is proved in the proceedings—

(i) that the goods are goods the exportation of which is prohibited or restricted by such enactment or statutory instrument, and

(ii) that the goods were on or about the said date exported, and

(iii) that such person, within a reasonable time prior to such exportation, owned, possessed or had the custody or control of the goods,

such person shall, until the contrary is proved, be presumed to have exported the goods on or about the said date in contravention of such enactment or statutory instrument.

(4) Where—

(a) a person is charged with the offence of attempting on or about a particular date to export any goods in contravention of any enactment or statutory instrument, and

(b) it is proved in the proceedings—

(i) that the goods are goods the exportation of which is prohibited or restricted by such enactment or statutory instrument, and

(ii) that such person on or about the said date attempted to export the goods,

such person shall, until the contrary is proved, be presumed to have attempted on or about the said date to export the goods in contravention of such enactment or statutory instrument.

(5) Where—

(a) a person is charged with the offence of bringing or sending on or about a particular date any goods to any place for the purpose of exportation in contravention of any enactment or statutory instrument, and

(b) it is proved in the proceedings—

(i) that the goods are goods the exportation of which is prohibited or restricted by such enactment or statutory instrument, and

(ii) that such person on or about the said date brought or sent the goods to that place,

such person shall, until the contrary is proved, be presumed to have brought or sent on or about the said date the goods to that place for the said purpose.

(6) Where—

(a) a person is charged with the offence of attempting on or about a particular date to bring or send any goods to a place for the purpose of exportation in contravention of any enactment or statutory instrument, and

(b) it is proved in the proceedings—

(i) that the goods are goods the exportation of which is prohibited or restricted by such enactment or statutory instrument, and

(ii) that such person attempted on or about the said date to bring or send the goods to a place,

such person shall, until the contrary is proved, be presumed to have attempted on or about the said date to bring or send the goods to a place for the said purpose.

(7) Where—

(a) a person is charged with the offence of being knowingly concerned in dealing on or about a particular date with any goods (being goods the exportation of which is prohibited or restricted by any enactment or statutory instrument) with intent to evade such prohibition or restriction, and

(b) it is proved in the proceedings—

(i) that the goods are goods the exportation of which is prohibited or restricted by such enactment or statutory instrument, and

(ii) that such person was concerned on or about the said date in dealing with the goods in a manner calculated to facilitate the evasion of such prohibition or restriction,

such person shall, until the contrary is proved, be presumed to have been knowingly concerned on or about the said date in dealing with the goods with intent to evade such prohibition or restriction.

(8) Where—

(a) a person is charged with the offence of keeping on or about a particular date goods at any place for the purpose of facilitating their exportation in contravention of any enactment or statutory instrument, and

(b) it is proved in the proceedings—

(i) that the goods are goods the exportation of which is prohibited or restricted by such enactment or statutory instrument, and

(ii) that the goods were on or about the said date found by an officer of Customs and Excise at such place, and

(iii) that such place is on or in the land or premises of such person or is in the immediate vicinity of such land or premises,

such person shall, until the contrary is proved, be presumed to have kept on or about the said date the goods at such place for the said purpose.

(9) Where—

(a) a person (in this subsection referred to as the principal offender) is convicted of an offence (in this subsection referred to as the principal offence) under paragraph (a), (b), (c), (d), (e) or (f) of subsection (1) of this section, and

(b) proceedings are instituted against another person charging him with the offence of aiding, abetting, or assisting another person or of conspiring with another person to commit the principal offence,

evidence of the conviction of the principal offender of the principal offence shall, in those proceedings, be evidence of the commission of the principal offence.