asked the Minister for Finance why spare parts for hydraulic excavators purchased from a company in County Tyrone (name supplied), who are the sole agents in this country, by a company in County Dublin (name supplied) were seized by Emyvale Customs Office, County Monaghan, in view of the fact that the spare parts were required for earth-moving and should have been duty-free.
Ceisteanna—Questions. Oral Answers. - Customs Merchandise Seizure.
20.
Failure to declare imported merchandise to the Customs renders it liable to forfeiture. In the present case the importer declared he had no merchandise in his possession but examination of his van disclosed excavator parts which were seized.
I might add that it is open to the importer to appeal to the Revenue Commissioners against the seizure.
While accepting the necessity for the enforcement of the law, does the Minister not consider that the officials involved in the case were a bit over-zealous because of the nature of the goods which the owner failed to declare?
The law is very explicit and it requires that all persons importing goods should if required by the customs authority declare goods being imported, irrespective of whether the goods in question are liable for duty, and failure to disclose them renders the importer liable to have the goods seized. But as I said, it is open to the importer to appeal to the Revenue Commissioners, and I am sure the case will be considered on its merits.