Customs Act 2015
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Trial of offences summarily or on indictment | ||
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16. The following provisions shall, notwithstanding any other enactment, have effect in relation to an offence under section 14 — | ||
(a) an estimated value of the goods shall be stated in the summons, information or charge, | ||
(b) the defendant may, by notice to the prosecution given before the commencement of the period of 4 days ending immediately before the date fixed for the hearing of the proceedings in the District Court (or given later by permission of that Court), challenge the estimated value, | ||
(c) if the estimated value is not challenged— | ||
(i) in case treble the estimated value exceeds €1,900, the offence shall be tried on indictment, and | ||
(ii) at the trial of the offence, whether on indictment or summarily, the estimated value shall be taken as being the value of the goods, | ||
(d) if the estimated value is challenged— | ||
(i) the judge of the District Court shall, before proceeding with the hearing, determine the value of the goods, and | ||
(ii) where treble the value so determined exceeds €1,900, the offence shall be tried on indictment, | ||
(e) in estimating or determining the value of the goods under this section, that value shall be taken as the price which the goods might reasonably be expected to have fetched, after payment of any duty chargeable on them, if they had been sold on the open market at or about the date of the commission of the offence, provided that the value in relation to prohibited goods shall be taken as the price that such goods could be expected to fetch on the market for the unlawful sale or supply of such prohibited goods. |