Finance Act, 2001
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Notice of seizure. |
142.—(1) Subject to subsection (2), an officer shall give notice of the seizure of anything as liable to forfeiture and of the grounds for seizure to any person who to the officer's knowledge was at the time of the seizure the owner or one of the owners of the thing seized. | |
(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 anything seized in any ship or aircraft, in the presence of the master or commander of such ship or aircraft. | ||
(3) Notice under subsection (1) shall be given in writing and the notice shall include a statement of section 143 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 in the State, by publication of notice of the seizure concerned in Iris Oifigiúil. |