asked the Minister for Finance whether it is the practice of the Revenue Commissioners to accept as the correct value of imported cloths the invoice prices of foreign consignors, and, if not, what method is adopted to discover the correct value and what experts, if any, are employed in the Saorstát to examine incoming consignments of cloth and adjudge their correct value; and, further, if any consignments of cloth invoiced at under 2s. 6d. per square yard have been discovered to be incorrectly invoiced as regards value so as to avoid the tax, and, if so, what punishment has been enforced on the consignor of the goods, and has any publicity been given to the matter so as to prevent similar offences by other foreign consignors.
Ceist—Question. Oral Answer. - Value of Imported Cloth.
When the Revenue Commissioners are satisfied that invoiced prices represent the statutory values of imported worsted or woollen woven tissues, duty is assessed, on the basis of such prices, due account being taken of charges not included in such prices which are liable to duty. Where the Commissioners are not so satisfied they fix the values for duty in the exercise of their powers under the Finance (Customs and Stamp Duties) Act, 1929, and allow delivery on payment of duty if they are satisfied that there is no deliberate attempt to defraud the Revenue. Generally, the Commissioners have not considered it necessary to employ outside experts for the purpose of assisting them to determine the values for duty of worsted or woollen woven tissues. On a few occasions they have consulted persons with expert knowledge as to the values of particular consignments. A number of consignments of the tissues in question of a declared value of under 2s. 6d. per square yard have been subjected to the closest examination, as a result of which the declared values were rejected, the Commissioners fixing the values for duty which was duly charged. In no instance was it clearly demonstrable that the declaration was fraudulent and that legal proceedings would succeed. Where clear evidence of fraudulent attempts of evasion of duty in respect of the goods in question is available, the Commissioners will not hesitate to institute legal proceedings for penalties against the importer. Proceedings against the consignor would not be practicable.