Finance Act, 1936

Provisions in aid of the detection and conviction of smugglers.

20.—(1) In this section the expression “officer of customs and excise” includes any person in the public service who is for the time being employed in the prevention of smuggling.

(2) This section applies to all goods which would, if they were imported into Saorstát Eireann, be chargeable on such importation with a duty of customs (whenever or however imposed) and to all goods of a class or description the importation of which into Saorstát Eireann is for the time being prohibited by law or for the importation of which a licence or other special authorisation is for the time being required by law.

(3) Whenever an officer of customs and excise or a member of the Gárda Síochána reasonably suspects that any goods to which this section applies have been imported into Saorstát Eireann or have been so imported without payment of a duty of customs chargeable on such importation or without a licence or other special authorisation required by law for such importation, such officer or member (as the case may be) may require any person in whose possession or control or on or in whose land or premises or in the immediate vicinity of whose land or premises such goods are found by such officer or member, to give to such officer or member all information relevant to all or any of the following subjects of inquiry which is in the possession or knowledge of such person and to produce to such officer or member all documents relevant to any such subject of inquiry which are in the possession or custody of such person, that is to say:—

(a) whether such goods were or were not imported into Saorstát Eireann, and

(b) if such goods were so imported, the person by whom and the place and time at which they were so imported, and

(c) if such goods were so imported and were chargeable with a duty of customs on such importation, whether such duty was or was not paid and, if such duty was paid, the time and place of payment, and

(d) if such goods were so imported and a licence or other special authorisation was required by law for such importation, whether such licence or authorisation was or was not obtained.

(4) Every person who is required by an officer of customs and excise or a member of the Gárda Síochána under the powers in that behalf conferred by the next preceding sub-section of this section to give to such officer or member (as the case may be) any such information as is mentioned in that sub-section or to produce any such document as is so mentioned, shall forthwith to the best of his knowledge and ability so give such information or produce such document (as the case may be), and if he fails or refuses so to do or gives any such information which is to his knowledge false or misleading he shall be guilty of an offence under this section and shall be liable on summary conviction thereof to a customs penalty of fifty pounds.

(5) Whenever a person is guilty of any such failure or refusal as is declared by the next preceding sub-section of this section to be an offence under this section, such failure or refusal (whether such person has or has not been prosecuted for such offence) shall, in any proceedings against such person for an offence against or contravention of the laws relating to customs alleged to have been committed by him in regard to the goods to which such failure or refusal related, be evidence until the contrary is proved that such goods had been imported into Saorstát Eireann by such person and had been so imported without payment of the duties of customs (if any) chargeable on such importation and without the licence or other special authorisation (if any) required by law for such importation.

(6) Whenever a person, in whose possession or control or on or in whose land or premises or in the immediate vicinity of whose land or premises any goods to which this section applies were found by an officer of customs and excise or by a member of the Gárda Síochána, is charged in any legal proceedings with an offence against or a contravention of the laws relating to customs alleged to have been committed by him in relation to those goods, such goods shall, until the contrary is proved by such person, be presumed without further evidence to have been imported into Saorstát Eireann by such person and to have been so imported without payment of the duties of customs (if any) chargeable on such importation and without the licence or other special authorisation (if any) required by law for such importation.