Finance Act, 1995
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Notice of seizure. |
90.—(1) Subject to subsection (2), an officer shall, give notice of the seizure of any thing as liable to forfeiture and of the grounds therefor to any person who to their knowledge was at the time of the seizure the owner or one of the owners thereof. | |
(2) Notice under subsection (1) need not be given under this section to a person if the seizure was made in the presence of the person, the person whose offence or suspected offence occasioned the seizure or in the case of any thing seized in any ship or aircraft, in the presence of the master or commander thereof. | ||
(3) Notice under subsection (1) shall be given in writing, the notice shall include a statement of the provisions of section 91 and be deemed to have been duly given to the person concerned— | ||
(a) if it is delivered to the person personally, or | ||
(b) if it is addressed to the person and left or forwarded by post to the person at the usual or last known place of abode or business of the person or, in the case of a body corporate, at its registered or principal office, or | ||
(c) if the person has no known address within the State, by publication of notice of the seizure concerned in Iris Oifigiúil. |