Finance Act, 2001
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Detention of goods and vehicles. |
140.—(1) Where an officer reasonably suspects that any excisable products, or any other goods, are liable to forfeiture under the law relating to excise then— | |
(a) all such excisable products or other goods, | ||
(b) any other thing being made use of in the conveyance of such products or goods, and | ||
(c) any vehicle in or on which or attached to which in any manner any such excisable products or goods are found, | ||
may be detained by such officer until such examination, enquiries or investigations as may be deemed necessary by such officer or another officer, have been made for the purposes of determining whether or not such products, goods, thing or vehicle are liable to forfeiture. | ||
(2) Where a member of the Garda Síochána reasonably suspects that any excisable products, other goods or other thing or any vehicle is liable to forfeiture under section 10A (inserted by the Finance Act, 1994 ) of the Finance (Excise Duty on Tobacco Products) Act, 1977 , such products, goods, other thing or vehicle may be detained by such member until such examination, enquiries or investigations as may be deemed necessary by such member or another member, or by an officer, have been made for the purposes of determining whether or not such products, goods, other thing or vehicle are liable to forfeiture. | ||
(3) Where an officer or a member of the Garda Síochána reasonably suspects— | ||
(a) that a vehicle has not been registered in any of the registers established and maintained under Chapter IV of Part II of the Finance Act, 1992 , | ||
(b) that a vehicle has been converted (within the meaning of that Chapter) and a declaration in relation to such conversion has not been made under section 131 of the Finance Act, 1992 , or | ||
(c) that vehicle registration tax has not been paid in respect of a vehicle, | ||
then such officer or member may detain such vehicle for such period as is required to carry out such examination, enquiries or investigations as may be deemed necessary by such officer or member to determine to his or her satisfaction whether or not— | ||
(i) such vehicle has been registered, | ||
(ii) such declaration has been made, or | ||
(iii) such vehicle registration tax has been paid. | ||
(4) When a determination referred to in subsection (1), (2) or (3) has been made in respect of any excisable products, other goods, other thing or a vehicle or on the expiry of a period of one month from the date on which such products, goods, other thing or vehicle were or was detained under that subsection, whichever is the earlier, such products, goods, other thing or vehicle are to be either seized as liable to forfeiture under the Customs Acts or under section 141 , or released. |