asked the Minister for Finance if, when undeclared dutiable goods are found on or belonging to persons crossing the border, preventive officers request payment of duty on the articles in question, or whether a prosecution for smuggling or attempted smuggling normally follows.
CEISTEANNA—QUESTIONS. ORAL ANSWERS. - UNDECLARED DUTIABLE GOODS.
PADRAIG O DUBHTHAIGH
Officers of Customs do not request payment of duty on articles liable to duty discovered in the possession of persons entering the Saorstát, across the land frontier, or otherwise, which are not declared and produced to the officers. Non-declaration and non-production in such cases indicate attempted smuggling, and the goods, being forfeitable, are seized. The question of proceedings against the persons concerned depends on the circumstances of each individual case.