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Taking of samples and analysis (customs and excise).
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101.—(1) In this section—
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“agency” means the State Laboratory and any other body or person designated by the State Chemist or the Commissioners for the purpose of this section to analyse, test or examine a sample forwarded to such agency;
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“the Commissioners” means the Revenue Commissioners;
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“functions” includes powers and duties;
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“officer” means an officer of the Commissioners;
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“owner”, in relation to goods, includes a person in charge of or in possession of the goods;
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“prescribed” means prescribed by regulations made by the Commissioners under subsection (14);
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“record” means a record in, or capable of being read in, a legible form;
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“the State Chemist” means the head of the State Laboratory or the person for the time being duly exercising the functions of the State Chemist or a person appointed under subsection (11) to carry out the functions of the State Chemist under this section.
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(2) This section shall apply to samples of any goods taken by an officer under the laws relating to customs or the laws relating to excise where the officer considers that any of the samples may, subsequently, be required to be analysed, tested or examined by an agency for the purpose of deciding whether any proceedings should be instituted under those laws or, where it has been so decided, for the purpose of such proceedings.
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(3) Where subsection (2) applies, the officer shall—
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(a) where the owner or the owner's representative is present, inform him or her of the goods in respect of which the officer intends to take samples, and
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(b) in respect of the goods concerned take, where possible, at least 2 samples or otherwise a single sample thereof and
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(i) seal each sample, or
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(ii) where already packaged in a container suitable for sealing, seal, in respect of each such sample, the container in which it is packaged, or
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(iii) where appropriate in the circumstances, place each sample in a separate container and seal each such container.
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(4) Before sealing a sample or container under subsection (3)(b), the officer concerned shall satisfy himself or herself that the sample or the container (as the case may be) is in a condition suitable for sealing.
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(5) One of the samples of goods to which subsection(3)(b) relates shall—
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(a) where subsection (3)(a) also applies, be offered to the owner of the goods or the owner's representative and such person may choose the sample to be given to him or her, and
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(b) in any other case, be given to the owner of the goods, or the owner's representative, upon request made—
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(i) having regard to the nature of the sample, including any perishable nature, within a reasonable period, or
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(ii) within 3 months,
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of the sample being sealed in accordance with subsection (3)(b), whichever first occurs, but nothing in this paragraph shall be construed as preventing the sample being so given upon a request made subsequently:
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Provided that this subsection shall not apply where the samples relate to goods all of which have been detained or seized under the laws relating to customs or the laws relating to excise.
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(6) Where an officer decides that a sample to which subsection (3)(b) relates is to be analysed, tested or examined by an agency in accordance with this section, an officer shall, as soon as practicable, forward it or cause it to be forwarded to an agency.
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(7) Where a sample to which this section relates has been forwarded to the State Laboratory for the purpose of being analysed, tested or examined by an agency, the State Chemist may have it analysed, tested or examined by either—
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(a) the State Laboratory, or
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(b) an agency designated under subsection (10),
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and where the State Chemist decides that paragraph (b) should apply to a sample, he or she shall, as soon as practicable, forward it or cause it to be forwarded to that agency.
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(8) Where a sample is taken, sealed, offered to the owner or the owner's representative, stored, given to the owner or the owner's representative, forwarded or caused to be forwarded to an agency by an officer each such officer shall keep a record thereof, and a record of any other matter that may be prescribed for the purpose of this subsection.
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(9) Every agency to which this section relates, shall, upon receipt of a sample, check whether it, or the container in which it is received, has a seal and, if it has, that the seal is intact and shall keep a written record thereof as well as a record of the receipt, storage and of any other matter that may be prescribed for the purpose of this subsection.
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(10) The State Chemist and the Commissioners may each designate in writing one or more than one body or person for the purpose of this section to analyse, test or examine a sample forwarded to such body or person, or a class of specified samples or samples generally and each such body or person shall be an agency for the purposes of this section.
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(11) (a) Without prejudice to the exercise at any time by the State Chemist of his or her functions under this section, the State Chemist may authorise in writing one or more than one person employed in the State Laboratory to carry out those functions, and any such authorisation shall continue until revoked by the State Chemist for the time being or the person so authorised ceases to be employed in the State Laboratory.
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(b) The functions of the Commissioners to designate one or more than one agency for the purposes of this section may be exercised by any officer duly authorised in writing to carry out those functions.
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(12) Where in any proceedings under the laws relating to customs or under the laws relating to excise there is produced a document which purports to be—
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(a) a designation in writing under subsection (10) or a certificate signed by the State Chemist, by one of the Commissioners or by a person authorised under paragraph (a) or (b) of subsection (11) that a body or person is an agency for the purposes of this section in respect of a specified sample, a class of specified samples or samples generally (as the case may be),
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(b) an authorisation in writing under paragraph (a) or (b) of subsection (11) or a certificate signed by the State Chemist or a Commissioner that a person is authorised to carry out the functions referred to in the said paragraph (a) or (b), as appropriate,
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(c) a certificate from the State Laboratory or other agency certifying—
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(i) that the agency concerned received the sample or container concerned with its seal unbroken or that it had no seal,
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(ii) that the sample concerned was analysed, tested or examined, as the case may be, and
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(iii) the conclusions, results or facts to be deduced from such analysis, test or examination, as the case may be,
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then, until the contrary is shown, such document shall be sufficient evidence of the facts stated therein without proof of any signature or seal on it or that any signatory was a proper person to sign or authenticate the seal on it.
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(13) Where a document has been issued under subsection (12), it shall be presumed, until the contrary is shown, that the provisions of either or both subsections (6) and (7), as appropriate, have been complied with in respect of the sample concerned.
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(14) The Commissioners may make regulations for the purpose of giving effect to this section.
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(15) In any proceedings under the laws relating to customs or under the laws relating to excise, nothing in this section shall be construed as preventing from being duly produced, otherwise than in accordance with the other provisions of this section, evidence of—
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(a) the taking of a sample of goods under those laws, or
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(b) any conclusions, results or facts deduced from any analysis, test or examination, as the case may be, of such a sample.
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