1. HomeBaile
  2. ActsAchtanna
  3. 2001
  4. Finance Act, 2001

Finance Act, 2001

Amendment of Customs Consolidation Act, 1876.

179.—The Customs Consolidation Act, 1876 , is amended—

(a) by the deletion of section 172,

(b) in section 202 by the substitution of “of an officer of the Revenue Commissioners” for “of the Collector or other proper officer of Customs at the nearest Customs House”, and

(c) by the substitution of the following section for section 257:

“Institution of summary proceedings.

257.—Notwithstanding the provisions of any other enactment, summary proceedings in relation to any offence under the Customs Acts may be instituted within 3 years from the date of the offence.”.