As Ann Déscrolláil
Cuir Déscrolláil ar siúl chun an dá leagan a scrolláil le chéile.
Uimhir 14 de 1945.
AN tACHT CUSTAM (FORÁLA SEALADACHA), 1945.
[An tionntó oifigiúil.]
[24ú Aibreán, 1945.]
Mínithe.
1.—San Acht so—
ciallaíonn an abairt “Acht 1876” an Customs Consolidation Act, 1876, arna leasú nó arna oiriúnú le haon achtacháin ina dhiaidh sin nó fúthu;
ciallaíonn an focal “achtachán” aon achtachán is—
(a) reacht Breataineach,
(b) reacht de chuid Shaorstáit Éireann, nó
(c) Acht den Oireachtas (pé acu roimh an Acht so do ritheadh nó dá éis a rithfear é);
léireofar tagairtí d'onnmhuiriú mar thagairtí a fholaíos tagairtí d'earraí do loingsiú mar stóranna loinge nó d'earraí do lódáil mar stóranna i gcóir aer-árthach;
folaíonn an abairt “oifigeach Custam agus Máil” comhalta den Ghárda Síochána agus duine ar bith sa tseirbhís phoiblí a bheas de thuras na huaire ar fostú chun allmhuiriú nó onnmhuiriú earraí go neamhdhleathach do chosc;
ciallaíonn an abairt “ionstraim reachtúil” ionstraim a bheas i bhfeidhm de thuras na huaire agus is—
(a) ordú arna dhéanamh (roimh an Acht so do rith nó dá éis) i bhfeidhmiú cumhacht do bheirtear le haon achtachán, nó
(b) ordú arna dhéanamh (roimh an Acht so do rith nó dá éis) nó ordachán i scríbhinn arna thabhairt (roimh an Acht so do rith nó dá éis) i bhfeidhmiú cumhacht do bheirtear le hordú arna dhéanamh i bhfeidmiú cumhacht do bheirtear le haon achtachán.
Allmhuiriú earraí go neamhdhleathach.
2.—Aon earraí a mbeidh a n-allmhuiriú toirmeasctha nó srianta do thuras na huaire le haon achtachán nó ionstraim reachtúil, is tuigthe iad a bheith ar na hearraí a háirítear agus a tuairiscítear sa Táibhle de Thoirmisc agus de Shrianta maidir le hEarraí do Thabhairt Isteach atá in alt 42 d'Acht 1876, agus beidh feidhm dá réir sin ag forála Achta 1876.
Pionós mar gheall ar earraí d'onnmhuiriú, etc., go neamhdhleathach.
3.—(1) Gach duine—
(a) a dhéanfas aon earraí d'onnmhuiriú contrártha d'aon achtachán nó ionstraim reachtúil, nó
(b) a bhéarfas fá aon earraí d'onnmhuiriú contrártha d'aon achtachán nó ionstraim reachtúil, nó
(c) a bhéarfas nó a chuirfeas aon earraí go dtí aon áit chun iad d'onnmhuiriú contrártha d'aon achtachán nó ionstraim reachtúil, nó
(d) a bhéarfas fá aon earraí do bhreith nó do chur go dtí aon áit chun iad d'onnmhuiriú contrártha d'aon achtachán nó ionstraim reachtúil, nó
(e) a bheas páirteach go feasach i ndeighleáil le haon earraí (is earraí a mbeidh a n-onnmhuiriú toirmeasctha nó srianta le haon achtachán nó ionstraim reachtúil) le hintinn an toirmeasc nó an srianadh san do sheachaint, nó
(f) a choimeádfas aon earraí in aon áit chun go mb'fhusaide iad d'onnmhuiriú contrártha d'aon achtachán nó ionstraim reachtúil, nó
(g) a chabhrós, a neartós nó a chuideos nó dhéanfas comhcheilg le duine eile chun cionta fá mhír (a), (b), (c), (d), (e), nó (f) den fho-alt so do dhéanamh,
beidh sé ciontach i gcionta i gcoinne na nAcht Custam agus in aghaidh gach cionta fá leith den tsórt san caillfidh i ngeallbhroid trí oiread luacha na n-earraí nó céad punt pé acu is rogha leis na Coimisinéirí Ioncaim, agus féadfar an duine sin do choinneáil nó féadfar an dlí do shaothrú air trí ghairm.
(2) I gcás ina mbeidh an pionós mar gheall ar aon chionta fá fho-alt (1) den alt so le háireamh do réir trí oiread luacha aon earraí áirithe, is tuigthe gurb é is luach do na hearraí an praghas ar a ndearnadh earraí dá samhail, ach gur den chéad scoth iad, ar ar híocadh an diúité nó na diúitéthe (más ann), do dhíol an tráth do rinneadh an cionta nó timpeall an trátha san.
(3) I gcás—
(a) ina ndéanfar duine do chúiseamh sa chionta san, aon earraí d'onnmhuiriú ar dháta áirithe nó timpeall dáta áirithe contrártha d'aon achtachán nó ionstraim reachtúil, agus
(b) ina gcruthófar sna himeachta—
(i) gur earraí a mbeidh a n-onnmhuiriú toirmeasctha nó srianta leis an achtachán nó an ionstraim reachtúil sin na hearraí, agus
(ii) go ndearnadh ar an dáta san nó timpeall an dáta san na hearraí d'onnmhuiriú, agus
(iii) go raibh na hearraí ar únaeracht nó ar seilbh ag an duine sin nó fána choinneáil nó fána urláimh tráth réasúnach roimh iad d'onnmhuiriú amhlaidh,
is tuigthe, go dtí go gcruthaítear a mhalairt, go ndearna an duine sin ar an dáta san nó timpeall an dáta san na hearraí d'onnmhuiriú contrártha don achtachán nó don ionstraim reachtúil sin.
(4) I gcás—
(a) ina ndéanfar duine do chúiseamh sa chionta san, tabhairt fá aon earraí d'onnmhuiriú ar dháta áirithe nó timpeall dáta áirithe contrártha d'aon achtachán nó ionstraim reachtúil, agus
(b) ina gcruthófar sna himeachta—
(i) gur earraí a mbeidh a n-onnmhuiriú toirmeasctha nó srianta leis an achtachán nó an ionstraim reachtúil sin na hearraí, agus
(ii) go dtug an duine sin ar an dáta san nó timpeall an dáta san fá na hearraí d'onnmhuiriú.
is tuigthe, go dtí go gcruthaítear a mhalairt, go dtug an duine sin ar an dáta san nó timpeall an dáta san fá na hearraí d'onnmhuiriú contrártha don achtachán nó don ionstraim reachtúil sin.
(5) I gcás—
(a) ina ndéanfar duine do chúiseamh sa chionta san, aon earraí do bhreith nó do chur ar dháta áirithe nó timpeall dáta áirithe go dtí aon áit chun iad d'onnmhuiriú contrártha d'aon achtachán nó ionstraim reachtúil, agus
(b) ina gcruthófar sna himeachta—
(i) gur earraí a mbeidh a n-onnmhuiriú toirmeasctha nó srianta leis an achtachán nó an ionstraim reachtúil sin na hearraí, agus
(ii) go ndearna an duine sin ar an dáta san nó timpeall an dáta san na hearraí do bhreith nó do chur go dtí an áit sin,
is tuigthe, go dtí go gcruthaítear a mhalairt, go ndearna an duine sin ar an dáta san nó timpeall an dáta san na hearraí do bhreith nó do chur go dtí an áit sin chun na críche sin.
(6) I gcás—
(a) ina ndéanfar duine do chúiseamh sa chionta san, tabhairt fá aon earraí do bhreith nó do chur ar dháta áirithe nó timpeall dáta áirithe go dtí áit chun iad d'onnmhuiriú contrártha d'aon achtachán nó ionstraim reachtúil, agus
(b) ina gcruthófar sna himeachta—
(i) gur earraí a mbeidh a n-onnmhuiriú toirmeasctha nó srianta leis an achtachán nó an ionstraim reachtúil sin na hearraí, agus
(ii) go dtug an duine sin ar an dáta san nó timpeall an dáta san fá na hearraí do bhreith nó do chur go dtí áit,
is tuigthe, go dtí go gcruthaítear a mhalairt, go dtug an duine sin ar an dáta san nó timpeall an dáta san fá na hearraí do bhreith nó do chur go dtí áit chun na críche sin.
(7) I gcás—
(a) ina ndéanfar duine do chúiseamh sa chionta san, bheith páirteach go feasach i ndeighleáil ar dháta áirithe nó timpeall dáta áirithe le haon earraí (is earraí a mbeidh a n-onnmhuiriú toirmeasctha nó srianta le haon achtachán nó ionstraim reachtúil) le hintinn an toirmeasc nó an srianadh san do sheachaint, agus
(b) ina gcruthófar sna himeachta—
(i) gur earraí a mbeidh a n-onnmhuiriú toirmeasctha nó srianta leis an achtachán nó an ionstraim reachtúil sin na hearraí, agus
(ii) go raibh an duine sin páirteach ar an dáta san nó timpeall an dáta san i ndeighleáil leis na hearraí i slí go mb'fhusaide an toirmeasc nó an srianadh san do sheachaint,
is tuigthe, go dtí go gcruthaítear a mhalairt, an duine sin do bheith páirteach go feasach ar an dáta san nó timpeall an dáta san i ndeighleáil leis na hearraí le hintinn an toirmeasc nó an srianadh san do sheachaint.
(8) I gcás—
(a) ina ndéanfar duine do chúiseamh sa chionta san, earraí do choimeád ar dháta áirithe nó timpeall dáta áirithe in aon áit chun go mb'fhusaide iad d'onnmhuiriú contrártha d'aon achtachán nó ionstraim reachtúil, agus
(b) ina gcruthófar sna himeachta—
(i) gur earraí a mbeidh a n-onnmhuiriú toirmeasctha nó srianta leis an achtachán nó an ionstraim reachtúil sin na hearraí, agus
(ii) go bhfuair oifigeach Custam agus Máil na hearraí san áit sin ar an dáta san nó timpeall an dáta san, agus
(iii) go bhfuil an áit sin ar thalamh nó ar áitreabh nó i dtalamh nó in áitreabh an duine sin nó i ngarchomharsanacht an tailimh nó an áitribh sin,
is tuigthe, go dtí go gcruthaítear a mhalairt, go ndearna an duine sin ar an dáta san nó timpeall an dáta san na hearraí do choimeád san áit sin chun na críche sin.
(9) I gcás—
(a) duine (dá ngairmtear an príomh-chiontaitheoir sa bhfo-alt so) do chiontú i gcionta (dá ngairmtear an príomhchionta sa bhfo-alt so) fá mhír (a), (b), (c), (d), (e) nó (f) d'fho-alt (1) den alt so, agus
(b) imeachta do bhunú i gcoinne duine eile á chúiseamh sa chionta san, cabhrú, neartú, nó cuidiú nó comhcheilg do dhéanamh le duine eile chun an príomh-chionta do dhéanamh,
beidh fianaise gur ciontaíodh an príomh-chiontaitheoir sa phríomhchionta ina fianaise, sna himeachta san, go ndearnadh an príomhchionta.
Forála mar chabhair chun daoine bheas ag onnmhuiriú earraí go neamhdhleathach do bhrath agus do chiontú.
4.—(1) Aon uair a mbeidh amhras réasúnach ag oifigeach Custam agus Máil go bhfuiltear ar intinn aon earraí áirithe d'onnmhuiriú contrártha d'aon achtachán nó ionstraim reachtúil, féadfaidh a iarraidh ar dhuine ar bith, a bhfaghfar na hearraí ina sheilbh nó fána urláimh nó ar a thalamh nó a áitreabh nó ina thalamh nó áitreabh nó i ngar-chomharsanacht a thailimh nó a áitribh, an fhaisnéis go léir, a bhainfeas le gach ceann nó aon cheann de na habhair fiosruithe seo leanas agus a bheas ag an duine sin nó is eol dó, do thabhairt dó, agus gach scríbhinn, a bhainfeas le haon abhar fiosruithe den tsórt san agus a bheas ar seilbh nó fá choinneáil an duine sin, do thaspáint dó, sé sin le rá:—
(a) ainm agus seoladh únaera na n-earraí,
(b) an chríoch chun a bhfuil na hearraí san áit ina bhfuarthas iad,
(c) an ní atá beartaithe a dhéanamh leis na hearraí,
(d) an bhfuiltear ar intinn na hearraí d'onnmhuiriú,
(e) má táthar ar intinn na hearraí d'onnmhuiriú, an bhfuarthas ceadúnas nó údarás eile chun na hearraí d'onnmhuiriú nó, mura bhfuarthas, ar hiarradh san.
(2) Nuair a iarrfas oifigeach Custam agus Máil, i bhfeidhmiú na gcumhacht a bheirtear dó le fo-alt (1) den alt-so, ar dhuine ar bith a bhfaghfar aon earraí (is earraí a mbeidh amhras réasúnach aige é bheith beartaithe iad d'onnmhuiriú contrártha d'aon achtachán nó ionstraim reachtúil) ina sheilbh nó fána urláimh nó ar a thalamh nó a áitreabh nó ina thalamh nó áitreabh nó i ngarchomharsanacht a thailimh nó a áitribh, aon colas den tsórt a luaitear sa bhfo-alt san do thabhairt dó nó aon scríbhinn den tsórt a luaitear sa bhfo-alt san do thaspáint dó, beidh éifeacht ag na forála so leanas—
(a) déanfaidh an duine sin láithreach, ar feadh a eolais nó a chumais, an t-eolas san do thabhairt nó an scríbhinn sin do thaspáint amhlaidh (pé acu é),
(b) má mhainníonn nó má dhiúltaíonn an duine sin déanamh amhlaidh nó má bheireann sé aon eolas bréagach nó míthreorach, ansan—
(i) beidh sé ciontach i gcionta fán alt so agus ar a chiontú ann dlífear pionós custam de chaoga punt do chur air agus féadfar é do choinneáil nó an dlí do shaothrú air trí ghairm,
(ii) más rud é—
(I) go mbunófar imeachta ina choinne mar gheall ar na hearraí d'onnmhuiriú contrártha don achtachán nó don ionstraim reachtúil sin, agus
(II) go gcruthófar gur haistríodh na hearraí (ar shlí seachas le húdarás nó fá údarás ó oifigeach Custam agus Máil) as an áit ina bhfuarthas iad, beidh an mainniú nó an diúltú san nó tabhairt an eolas bhréagaigh nó mhí-threoraigh sin (pé acu rinneadh nó ná dearnadh é do chúiseamh ann) ina fhianaise sna himeachta san, go dtí go gcruthaítear a mhalairt, go ndearna sé na hearraí d'onnmhuiriú contrártha don achtachán nó don ionstraim reachtúil sin.
Earraí a bheas á n-onnmhuiriú, nó a mbeifear ag tabhairt fána n-onnmhuiriú, go neamhdhleathach, do gheallbhroid, etc.
5.—(1) Más rud é gur deighleáladh nó go mbeifear ag deighleáil le haon earraí (is earraí a mbeidh a n-onnmhuiriú toirmeasctha nó srianta le haon achtachán nó ionstraim reachtúil) in aon tslí acu so leanas, sé sin le rá:—
(a) go ndearnadh iad d'onnmhuiriú contrártha don achtachán nó don ionstraim reachtúil sin, nó
(b) go mbeifear ag tabhairt fána n-onnmhuiriú contrártha don achtachán nó don ionstraim réachtúil sin, nó
(c) gur tugadh nó gur cuireadh iad go dtí aon áit chun iad d'onnmhuiriú contrártha don achtachán nó don ionstraim reachtúil sin, nó
(d) go mbeifear á mbreith nó á gcur go dtí aon áit chun iad d'onnmhuiriú contrártha don achtachán nó don ionstraim reachtúil sin, nó
(e) gur deighleáladh nó go mbeifear ag deighleáil leo in aon tslí eile le hintinn an toirmeasc nó an srianadh san do sheachaint, nó
(f) gur coimeádadh iad nó go mbeifear á gcoimeád in aon áit chun go mb'fhusaide iad d'onnmhuiriú contrártha don achtachán nó don ionstraim reachtúil sin,
geallbhroidfear na hearraí.
(2) Geallbhroidfear gach long, bád, carráiste nó cóir iompair eile, maraon le gach capall agus gach ainmhí agus rud eile dá ndéanfar úsáid chun aon earraí d'onnmhuiriú nó d'iompar is earraí a bheas, de bhuaidh fo-ailt (1) den alt so, ingheallbroite.
(3) I gcás—
(a) ina ndéanfar imeachta do bhunú, de bhun ailt 207 d'Acht 1876, chun aon earraí do gheallbhroid agus do dhaoradh is earraí a mbeidh a n-onnmhuiriú toirmeasctha nó srianta le haon achtachán nó ionstraim reachtúil, agus
(b) ina ndéarfar sa bhfaisnéis gur gabhadh na hearraí toisc go rabhthas ag deighleáil leo i slí a sonnrófar (is slí dá luaitear i bhfo-alt (1) den alt so), agus
(c) ina gcruthófar sna himeachta gur gabhadh na hearraí ar amhras go rabhthas ag deighleáil leo sa tslí a sonnrófar amhlaidh,
is tuigthe, go dtí go gcruthaítear a mhalairt, go rabhthas, ar dháta na gabhála, ag deighleáil nó tar éis deighleáil leis na hearraí sa tslí a sonnrófar amhlaidh.
Fógra i dtaobh earraí do ghabháil.
6.—I gcás aon earraí do ghabháil mar earraí geallbhroite, féad far an fógra gabhála a gceangaltar le halt 207 d'Acht 1876 é thabhairt d'únaer na n-earraí do thabhairt, murab eol aon tseoladh ag an únaer sa Stát, trí fhógra i dtaobh na gabhála d'fhoillsiú san Iris Oifigiúil.
Alt 1 den Acht Custam (Leasú), 1942, do leasú.
7.—Léireofar fo-alt (6) d'alt 1 den Acht Custam (Leasú), 1942 (Uimh. 21 de 1942), agus beidh éifeacht aige fé is dá ndéantaí na focail “agus féadfar é do choinneáil nó féadfar an dlí do shaothrú air trí ghairm” do chur isteach i ndeireadh an fho-ailt sin.
Imeachta chun earraí do gheallbhroid agus do dhaoradh.
8.—Féadfar imeachta in aon chúirt dlínse inniúla chun earraí do gheallbhroid agus do dhaoradh a bhunú in ainm nó ar agra an Ard-Aighne.
Achomhairc ón gCúirt Dúiche.
9.—(1) I gcás ina ndéanfar imeachta mar gheall ar chionta fá na hAchta Custam do dhíbhe, pé acu do réir chearta na cúise nó gan dochar dóibh é, ag an gCúirt Dúiche, féadfaidh an gearánaí achomharc i gcoinne an orduithe dhíbhe do dhéanamh chun an Bhreithimh den Chúirt Chuarda ar laistigh dá chuaird a bheas an Tigh Cúirte ina ndearnadh an t-ordú san.
(2) Beidh breith Bhreithimh den Chúirt Chuarda ar achomharc fán alt so ina breith dheiridh gan aon dul thairsti agus ní féadfar achomharc do dhéanamh ina coinne.
(3) Féadfaidh breitheamh ar bith den Chúirt Chuarda, más rogha leis é, a ordú, ar achomharc fán alt so, an gearánaí d'íoc na gcostas fána ndeachaidh an freagróir maidir leis an achomharc san.
Cás ríofa.
10.—Féadfaidh Breitheamh den Chúirt Chuarda, ar íarratas do dhéanamh, roimh an mbreith do thabhairt, ag aon pháirtí in achomharc a bheas ar feitheamh ina láthair fá alt 9 den Acht so, aon cheist dlí éireos san achomharc san do chur fá bhráid na Cúirte Uachtaraí i bhfoirm cháis arna ríomh chun an Chúirt Uachtarach dá chinneadh.
Meáchan earraí d'fháil amach.
11.—Féadfaidh na Coimisinéirí Ioncaim rialacháin do dhéanamh ag ordú na slí ina ndéanfar meáchan earraí de shaghas sonnraithe (arna mhíniú i pé slí agus fá threoir pé nithe a mheasfaidh na Coimisinéirí Ioncaim is ceart) d'fháil amach chun críocha na nAcht Custam nó aon ionstraime reachtúla a bhaineas leis na Custaim agus, i gcás aon rialacháin fán alt so maidir le hearraí de shaghas áirithe do bheith i bhfeidhm de thuras na huaire, déanfar, chun na gcríoch san, meáchan na n-earraí sin d'fháil amach sa tslí a hordófar leis na rialacháin sin.
Míniú ar na hAchta Custam.
12.—San Acht so agus i ngach Acht eile den Oireachtas (pé acu roimh an Acht so do ritheadh nó dá éis a rithfear é) ciallóidh an abairt “na hAchta Custam” agus, i gcás aon Achta den Oireachtas do ritheadh roimh an Acht so, is tuigthe gur chiallaigh sí riamh gach achtachán a bhaineas leis na Custaim.
Athghairm.
13.—Déantar leis seo na hachtacháin atá leagtha amach sa dara colún den Sceideal a ghabhas leis seo d'athghairm sa mhéid a luaitear sa tríú colún den Sceideal san.
Gearr-theideal agus léiriú.
14.—(1) Féadfar an tAcht Custam (Forála Sealadacha), 1945, do ghairm den Acht so.
(2) Fanfaidh an tAcht so i bhfeidhm go dtí an t-aonú lá tríochad de Mhárta, 1950, agus ansan raghaidh in éag.
(3) Léireofar an tAcht so agus na hAchta Custam mar éinní amháin.
SCEIDEAL
Achtachain a hAthghairmtear.
Siosón agus Caibidil nó Uimhir agus Bliain | Gearr-theideal | Méid na hAthghairme | |
(1) | (2) | (3) | |
40 & 41 Vic., c. 68 | The Destructive Insects and Pests Act, 1877. | In alt 1, ó na focail “If any person lands” go dtí deireadh an ailt. | |
... | An tAcht Toradh Deiríochta, 1924. | Alt 13. | |
... | An tAcht Toradh Talmhaíochta (Feoil Ur), 1930. | Alt 46. | |
... | Fo-ailt (5) agus (6) d'alt 27. | ||
... | An tAcht Toradh Talmhaíochta (Prátaí), 1931. | Alt 30. | |
... | Alt 13. | ||
... | Acht na bhFrancach Muisc, 1933. | Alt 22. | |
... | An tAcht Torthaí Talmhaíochta (Easportáil do Rialáil), 1933. | Alt 4. | |
... | Alt 4. | ||
... | An tAcht chun Iomportála do Rialú, 1934. | Fo-alt (2) d'alt 5. | |
... | Alt 61. | ||
... | An tAcht um Beithígh agus Caoire do Mharú, 1934. | Fo-alt (3) d'alt 30. | |
... | An tAcht Toradh Déiríochta (Praghas do Dhéanamh Seasmhach), 1935. | Fo-alt (6) d'alt 24; mír (b) d'fho-alt (2) d'alt 29; fo-alt (5) d'alt 31. | |
... | Fo-alt (5) d'alt 6; fo-alt (5) d'alt 7. | ||
... | Alt 67. | ||
... | Fo-alt (5) d'alt 3. | ||
... | An tAcht Siúcra (Iomportáil do Rialú), 1936. | Fo-alt (2) d'alt 4. | |
... | An tAcht um Chraicne Caorach (Easportáil do Rialú) (Leasú), 1938. | Fo-ailt (2) agus (3) d'alt 2. | |
... | Fo-ailt (2) agus (3) d'alt 3. | ||
... | An tAcht Stroighne (Leasú) 1938. | Fo-alt (4) d'alt 13. | |
... | An tAcht Torthaí Talmhaíochta (Iomportáil do Rialáil), 1938. | Fo-alt (1) d'alt 3. | |
... | An tAcht Toradh Talmhaíochta (Arúr), 1938. | Alt 3; fo-ailt (2) agus (3) d'alt 25. | |
... | An tAcht Toradh Talmhaíochta (Uibhe), 1939. | Alt 34. | |
... | I bhfo-alt (3) d'alt 11, ó na focail “agus tuigfear gach cóip den tsórt san” go dtí deireadh an fho-ailt. | ||
... | Alt 43; fo-alt (6) d'alt 46. | ||
... | An tAcht um Réamhchúram in Aghaidh Aer-Ruathar, 1939. | Fo-alt (4) d'alt 63. | |
Number 14 of 1945.
CUSTOMS (TEMPORARY PROVISIONS) ACT, 1945.
ARRANGEMENT OF SECTIONS
Acts Referred to | |
No. 21 of 1942 | |
No. 58 of 1924 | |
No. 10 of 1930 | |
No. 11 of 1930 | |
No. 26 of 1931 | |
No. 25 of 1932 | |
No. 16 of 1933 | |
No. 26 of 1933 | |
No. 1 of 1934 | |
No. 12 of 1934 | |
No. 37 of 1934 | |
No. 42 of 1934 | |
No. 21 of 1935 | |
No. 23 of 1935 | |
No. 24 of 1935 | |
No. 14 of 1936 | |
No. 16 of 1936 | |
No. 5 of 1938 | |
No. 6 of 1938 | |
No. 11 of 1938 | |
No. 14 of 1938 | |
No. 16 of 1938 | |
No. 2 of 1939 | |
No. 13 of 1939 | |
No. 17 of 1939 | |
No. 21 of 1939 | |
Number 14 of 1945.
CUSTOMS (TEMPORARY PROVISIONS) ACT, 1945.
Definitions.
1.—In this Act—
the expression “the Act of 1876” means the Customs Consolidation Act, 1876, as amended or adapted by or under any subsequent enactments;
the word “enactment” means any enactment being—
(a) a British statute,
(b) a Saorstát Eireann statute, or
(c) an Act of the Oireachtas (whether passed before or after this Act);
references to exportation shall be construed as including references to the shipment of articles as ship's stores or to the loading of articles as stores for aircraft;
the expression “officer of Customs and Excise” includes a member of the Gárda Síochána and any person in the public service who is for the time being employed in the prevention of the illegal importation or exportation of goods;
the expression “statutory instrument” means an instrument for the time being in force being—
(a) an order made (whether before or after the passing of this Act) in exercise of powers conferred by any enactment, or
(b) an order made (whether before or after the passing of this Act) or a direction in writing given (whether before or after the passing of this Act) in exercise of powers conferred by an order made in exercise of powers conferred by any enactment.
Illegal importation of goods.
2.—Any goods, the importation of which is for the time being prohibited or restricted by any enactment or statutory instrument, shall be deemed to be included amongst the goods enumerated and described in the Table of Prohibitions and Restrictions Inwards contained in section 42 of the Act of 1876, and the provisions of the Act of 1876 shall apply accordingly.
Penalty for illegally exporting goods, etc.
3.—(1) Every person who—
(a) exports any goods in contravention of any enactment or statutory instrument, or
(b) attempts to export any goods in contravention of any enactment or statutory instrument, or
(c) brings or sends any goods to any place for the purpose of exportation in contravention of any enactment or statutory instrument, or
(d) attempts to bring or send any goods to any place for the purpose of exportation in contravention of any enactment or statutory instrument, or
(e) is knowingly concerned in dealing with any goods (being goods the exportation of which is prohibited or restricted by any enactment or statutory instrument) with intent to evade such prohibition or restriction, or
(f) keeps any goods at any place for the purpose of facilitating their exportation in contravention of any enactment or statutory instrument, or
(g) aids, abets or assists another person or conspires with another person to commit an offence under paragraph (a), (b), (c), (d), (e) or (f) of this subsection,
shall be guilty of an offence against the Customs Acts and shall for each such offence forfeit either treble the value of the goods or one hundred pounds, at the election of the Revenue Commissioners, and such person may either be detained or proceeded against by summons.
(2) Where the penalty for any offence under subsection (1) of this section is to be calculated by reference to treble the value of any goods, the value of the goods shall be taken to be the price at which goods of the like kind, but of the best quality, upon which the duty or duties (if any) had been paid were sold at or about the time of the commission of the offence.
(3) Where—
(a) a person is charged with the offence of exporting on or about a particular date any goods in contravention of any enactment or statutory instrument, and
(b) it is proved in the proceedings—
(i) that the goods are goods the exportation of which is prohibited or restricted by such enactment or statutory instrument, and
(ii) that the goods were on or about the said date exported, and
(iii) that such person, within a reasonable time prior to such exportation, owned, possessed or had the custody or control of the goods,
such person shall, until the contrary is proved, be presumed to have exported the goods on or about the said date in contravention of such enactment or statutory instrument.
(4) Where—
(a) a person is charged with the offence of attempting on or about a particular date to export any goods in contravention of any enactment or statutory instrument, and
(b) it is proved in the proceedings—
(i) that the goods are goods the exportation of which is prohibited or restricted by such enactment or statutory instrument, and
(ii) that such person on or about the said date attempted to export the goods,
such person shall, until the contrary is proved, be presumed to have attempted on or about the said date to export the goods in contravention of such enactment or statutory instrument.
(5) Where—
(a) a person is charged with the offence of bringing or sending on or about a particular date any goods to any place for the purpose of exportation in contravention of any enactment or statutory instrument, and
(b) it is proved in the proceedings—
(i) that the goods are goods the exportation of which is prohibited or restricted by such enactment or statutory instrument, and
(ii) that such person on or about the said date brought or sent the goods to that place,
such person shall, until the contrary is proved, be presumed to have brought or sent on or about the said date the goods to that place for the said purpose.
(6) Where—
(a) a person is charged with the offence of attempting on or about a particular date to bring or send any goods to a place for the purpose of exportation in contravention of any enactment or statutory instrument, and
(b) it is proved in the proceedings—
(i) that the goods are goods the exportation of which is prohibited or restricted by such enactment or statutory instrument, and
(ii) that such person attempted on or about the said date to bring or send the goods to a place,
such person shall, until the contrary is proved, be presumed to have attempted on or about the said date to bring or send the goods to a place for the said purpose.
(7) Where—
(a) a person is charged with the offence of being knowingly concerned in dealing on or about a particular date with any goods (being goods the exportation of which is prohibited or restricted by any enactment or statutory instrument) with intent to evade such prohibition or restriction, and
(b) it is proved in the proceedings—
(i) that the goods are goods the exportation of which is prohibited or restricted by such enactment or statutory instrument, and
(ii) that such person was concerned on or about the said date in dealing with the goods in a manner calculated to facilitate the evasion of such prohibition or restriction,
such person shall, until the contrary is proved, be presumed to have been knowingly concerned on or about the said date in dealing with the goods with intent to evade such prohibition or restriction.
(8) Where—
(a) a person is charged with the offence of keeping on or about a particular date goods at any place for the purpose of facilitating their exportation in contravention of any enactment or statutory instrument, and
(b) it is proved in the proceedings—
(i) that the goods are goods the exportation of which is prohibited or restricted by such enactment or statutory instrument, and
(ii) that the goods were on or about the said date found by an officer of Customs and Excise at such place, and
(iii) that such place is on or in the land or premises of such person or is in the immediate vicinity of such land or premises,
such person shall, until the contrary is proved, be presumed to have kept on or about the said date the goods at such place for the said purpose.
(9) Where—
(a) a person (in this subsection referred to as the principal offender) is convicted of an offence (in this subsection referred to as the principal offence) under paragraph (a), (b), (c), (d), (e) or (f) of subsection (1) of this section, and
(b) proceedings are instituted against another person charging him with the offence of aiding, abetting, or assisting another person or of conspiring with another person to commit the principal offence,
evidence of the conviction of the principal offender of the principal offence shall, in those proceedings, be evidence of the commission of the principal offence.
Provisions in aid of detection and conviction of persons illegally exporting goods.
4.—(1) Whenever an officer of Customs and Excise reasonably suspects that any goods are intended to be exported in contravention of any enactment or statutory instrument, he may request any person, in whose possession or control or on or in whose land or premises or in the immediate vicinity of whose land or premises the goods are found, to give to him all information, relevant to all or any of the following subjects of inquiry, which is in the possession or knowledge of such person, and to produce to him all documents, relevant to any such subject of inquiry, which are in the possession or custody of such person, that is to say:—
(a) the name and address of the owner of the goods,
(b) the purpose for which the goods are at the place where they are found,
(c) the intended disposition of the goods,
(d) whether the goods are intended to be exported,
(e) if the goods are intended to be exported, whether a licence or other authorisation to export the goods has been obtained or, if not obtained, has been applied for.
(2) When an officer of Customs and Excise, in exercise of the powers conferred on him by subsection (1) of this section, requests any person, in whose possession or control or on or in whose land or premises or in the immediate vicinity of whose land or premises any goods (being goods which he reasonably suspects are intended to be exported in contravention of any enactment or statutory instrument) are found, to give him any such information as is mentioned in the said subsection or to produce any such document as is mentioned in the said subsection, the following provisions shall have effect—
(a) that person shall forthwith to the best of his knowledge or ability so give such information or produce such document (as the case may be),
(b) if that person fails or refuses so to do or gives any information which is false or misleading, then—
(i) he shall be guilty of an offence under this section and shall be liable on conviction to a customs penalty of fifty pounds and may either be detained or proceeded against by summons,
(ii) if—
(I) proceedings are instituted against him for exporting the goods in contravention of the said enactment or statutory instrument, and
(II) it is proved that the goods have been removed (otherwise than by or under the authority of an officer of Customs and Excise) from the place at which they were found, such failure or refusal or such giving of information which is false or misleading (whether he has or has not been prosecuted therefor) shall in the said proceedings be evidence, until the contrary is proved, that he exported the goods in contravention of the said enactment or statutory instrument.
Forfeiture of goods being or attempted to be illegally exported, etc.
5.—(1) If any goods (being goods the exportation of which is prohibited or restricted by any enactment or statutory instrument) have been or are being dealt with in any of the following ways, that is to say:—
(a) have been exported in contravention of such enactment or statutory instrument, or
(b) are attempted to be exported in contravention of such enactment or statutory instrument, or
(c) have been brought or sent to any place for the purpose of exportation in contravention of such enactment or statutory instrument, or
(d) are being brought or sent to any place for the purpose of exportation in contravention of such enactment or statutory instrument, or
(e) have been or are being dealt with in any other manner with intent to evade such prohibition or restriction, or
(f) have been or are being kept at any place for the purpose of facilitating their exportation in contravention of such enactment or statutory instrument,
the goods shall be forfeited.
(2) All ships, boats, carriages or other conveyances, together with all horses and other animals and things made use of in the exportation or conveyance of any goods, which are, by virtue of subsection (1) of this section, liable to be forfeited, shall be forfeited.
(3) Where—
(a) proceedings are taken, in pursuance of section 207 of the Act of 1876, for the forfeiture and condemnation of any goods, the exportation of which is prohibited or restricted by any enactment or statutory instrument, and
(b) it is averred in the information that the goods were seized for being dealt with in a specified way (being a way mentioned in subsection (1) of this section), and
(c) it is proved in the proceedings that the goods were seized on suspicion of being dealt with in the way so specified,
it shall, until the contrary is proved, be presumed that the goods, at the date of seizure, were being or had been dealt with in the way so specified.
Notice of seizure of goods.
6.—Where any goods are seized as forfeited, the notice of seizure required by section 207 of the Act of 1876 to be given to the owner of the goods may, if the owner has no known address in the State, be given by the publication of a notice of the seizure in Iris Oifigiúil.
Amendment of section 1 of the Customs (Amendment) Act, 1942.
7.—Subsection (6) of section 1 of the Customs (Amendment) Act, 1942 (No. 21 of 1942), shall be construed and have effect as if the words “and may either be detained or proceeded against by summons” were inserted at the end of the said subsection.
Proceedings for forfeiture and condemnation of goods.
8.—Proceedings in any court of competent jurisdiction for the forfeiture and condemnation of goods may be brought in the name or at the suit of the Attorney-General.
Appeals from the District Court.
9.—(1) Where proceedings for an offence under the Customs Acts are dismissed, whether on the merits or without prejudice, by the District Court, the complainant may appeal against the order of dismissal to the Judge of the Circuit Court within whose circuit the Courthouse in which such order was made is situate.
(2) The decision of a Judge of the Circuit Court on an appeal under this section shall be final and conclusive and shall not be appealable.
(3) Any Judge of the Circuit Court may, in his discretion, on an appeal under this section, direct that the complainant pay the costs incurred by the respondent in connection with such appeal.
Case stated.
10.—A Judge of the Circuit Court may, on the application made, before judgment is delivered, by any party to an appeal pending before him under section 9 of this Act, refer any question of law arising in such appeal to the Supreme Court by way of case stated for the determination of the Supreme Court.
Ascertainment of weight of goods.
11.—The Revenue Commissioners may make regulations prescribing the manner in which the weight of goods of a specified kind (defined in such manner and by reference to such things as the Revenue Commissioners think proper) shall be ascertained for the purposes of the Customs Acts or any statutory instrument relating to the Customs, and, where any regulations under this section in relation to goods of a particular kind are for the time being in force, the weight thereof shall, for the said purposes, be ascertained in the manner prescribed by those regulations.
Definition of Customs Acts.
12.—In this and every other Act of the Oireachtas (whether passed before or after this Act) the expression “the Customs Acts” shall mean, and, in the case of any Act of the Oireachtas passed before this Act, shall be deemed always to have meant, all enactments relating to the Customs.
Repeals.
13.—The enactments set out in the second column of the Schedule hereto are hereby repealed to the extent specified in the third column of the said Schedule.
Short title and construction.
14.—(1) This Act may be cited as the Customs (Temporary Provisions) Act, 1945.
(2) This Act shall continue in force until the thirty first day of March, 1950, and shall then expire.
(3) This Act shall be construed as one with the Customs Acts.
SCHEDULE.
Enactments Repealed.
Session and Chapter or Number and Year | Short Title | Extent of Repeal |
(1) | (2) | (3) |
40 & 41 Vic., c. 68 | The Destructive Insects and Pests Act, 1877. | In section 1, from the words “If any person lands” to the end of the section. |
No. 58 of 1924 | ||
No. 10 of 1930 | ||
No. 11 of 1930 | Subsections (5) and (6) of section 27. | |
No. 26 of 1931 | ||
No. 25 of 1932 | ||
No. 16 of 1933 | The Musk Rats Act, 1933. | |
No. 26 of 1933 | ||
No. 1 of 1934 | ||
No. 12 of 1934 | Subsection (2) of section 5. | |
No. 37 of 1934 | The Tobacco Act, 1934. | |
No. 42 of 1934 | Subsection (3) of section 30. | |
No. 21 of 1935 | Subsection (6) of section 24; paragraph (b) of subsection (2) of section 29; subsection (5) of section 31. | |
No. 23 of 1935 | ||
No. 24 of 1935 | ||
No. 14 of 1936 | Subsection (5) of section 3. | |
No. 16 of 1936 | Subsection (2) of section 4. | |
No. 5 of 1938 | Subsections (2) and (3) of section 2. | |
No. 6 of 1938 | Subsections (2) and (3) of section 3. | |
No. 11 of 1938 | Subsection (4) of section 13. | |
No. 14 of 1938 | Subsection (1) of section 3. | |
No. 16 of 1938 | Section 3; subsections (2) and (3) of section 25. | |
No. 2 of 1939 | ||
No. 13 of 1939 | In subsection (3) of section 11, from the words “and all such copies” to the end of the subsection. | |
No. 17 of 1939 | The Fisheries Act, 1939. | Section 43; subsection (6) of section 46. |
No. 21 of 1939 | Subsection (4) of section 63. |